(1) The by-laws may grant authority to the management board to make an interim payment to the stockholders out of the prospective net income once the financial year has expired.
(2) The management board may make an interim payment only if the preliminary accounts drawn up for the expired financial year result in a surplus for the year. At a maximum, the interim payment may consist of half of the amount that remains after those amounts have been deducted from the surplus for the year that, by law or according to the by-laws, are to be allocated to retained earnings. Furthermore, the interim payment may not exceed half of the net income for the preceding year.
(3) Where an interim payment is planned to be made, this will require the consent of the supervisory board.