Once the declaring dividends are eligible dividends accumulated number of stocks is not the type of course in 3 percent of the amount of paid-up capital.
When the declaration of dividends will be entitled to receive non-cumulative dividends per share a certain amount at a rate of 3 percent of the total capital.
When the declaration of a dividend will be entitled to receive a dividend per share type accumulated were of course in the percentage of the value of 3 capital.