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Marra Developments Ltd v BW Rofe Pty Ltd
Marra Developments v BW Rofe () 3 ACLR is a Supreme Court of New South Wales case on company law.
Marra Developments declared a dividend. When the time came for the payment of the dividend, the directors of Marra declined to make payment. Marra had profits available when it declared the dividend. However, between the declaration of the dividend and the date upon which it was to be paid, the assets of Marra were revalued. The revaluation caused a diminution in the book value of Marra's assets which wiped out the company's profit for the year. The Court held unanimously that profits need only be available at the time the dividend is declared, not at the time when it is to be paid.
"In determining whether a dividend is payable out of profits, events between the end of the financial year and the declaration of the dividend, unless they are of a nature to demonstrate that the accounts which disclosed the profits were false... cannot be regarded... Any other approach makes the right of a shareholder to a dividend which has been declared entirely capricious"
==References==
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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