eQ Plc aims at distributing the profit for the financial year as dividend. In addition to the dividend, eQ Plc may repay equity to its shareholders from the reserve for invested unrestricted equity. The equity repayment can be paid from the cash flow received by the group in excess of the profit for the financial year. When deciding on the dividend and equity repayment, if any, the company shall take into consideration its liquidity, the capital requirements set by authorities and development needs of business operations.