Prepare Dividend Distribution
prepare_dividend_packageCalculate corporate income tax on dividends and prepare draft journal entries, ensuring retained earnings cover the net dividend and net assets exceed share capital plus restricted reserves.
Instructions
Calculate dividend CIT (22/78 from 2025-01-01, 20/80 before) and create draft journal entries. Only the NET dividend debits retained earnings (Jaotamata kasum); the CIT books as a current-period income-tax expense (P&L 'Tulumaks' line), never a direct reduction of retained earnings. Hard-blocks distributions that lack retained earnings or would push net assets below share capital (ÄS § 157) unless force=true.
Input Schema
| Name | Required | Description | Default |
|---|---|---|---|
| force | No | Create journal even if retained earnings are insufficient (default false) | |
| dry_run | No | Preview calculation and postings without creating journal (default false) | |
| net_dividend | Yes | Net dividend amount to shareholder (EUR) | |
| effective_date | Yes | Distribution date (YYYY-MM-DD) | |
| tax_payable_account | No | CIT payable (liability) account (default 2540) | |
| share_capital_account | No | Share capital account for ÄS §157 net-assets check (default 3000) | |
| shareholder_client_id | Yes | Shareholder client ID | |
| dividend_payable_account | No | Dividend payable account (default 2370) | |
| retained_earnings_account | No | Retained earnings account debited with the NET dividend (default 3020) | |
| income_tax_expense_account | No | Income-tax expense account debited with the CIT — the P&L 'Tulumaks' line (default: lowest Kulud account in 8900–8999, else 8900) | |
| restricted_reserve_accounts | No | Accounts whose balances ÄS §157(2) makes non-distributable (net assets must stay above share capital + these reserves). Default: auto-detect reservkapital 3010. |