It is highly advisable to conclude the agreement when setting up the company and issuing its first shares. You can use it as a positive step to make sure you and the shareholders are all on the same side when it comes to business. A shareholders` agreement should also be established in companies that have only a small number of shareholders. The contract should be active before the company takes over its activities to ensure that all shareholders agree on its content. Dividends are profits distributed to shareholders based on the number of shares they hold in the company. The entity must have sufficient identifiable profits to be able to pay dividends to its shareholders. The company`s profits cannot be declared distributable in the absence of loans from shareholders. . . .