As return on capital, the company is required to distribute a sum corresponding to at least the positive difference between the following amounts:

• 80% minimum of an amount equal to the sum of the corrected result and net capital gains on realisation of investment properties not exempt from the distribution requirement (cf. Glossary),
• and the net decrease, during the financial year, in the company’s borrowing (cf. Glossary).

 

The coupon will be paid each year after the date of the ordinary general meeting, which takes place, by right on second Tuesday of the month of October.

 

As Aedifica is considered as a residential sicafi, the withholding tax on dividends paid is 0% for any investor.