The amount of the dividend purchased shall be included in the cost of the equity instrument . At exdividend date , the amount of the dividend purchased may be treated as a separate item until the payment of the dividend has been received .
Dividenditulu perioodi lõpu seisu ei esitata , kuna see kajastub juba aktsiainstrumentide turuhinnas , v. a aktsia noteerimise puhul pärast dividendimakset . 4 .