Dividends as equity distribution transaction during the period are always disclosed within the Annual Report. They are to be disclosed as per every statement they affect and preferably also an extra note to the Annual Report should be prepared disclosing all relevant information to the transaction like amount paid per share etc. 

Paying dividends, or in other words having your owner’s income, is a part of every business. Owners are always interested in proceeds because this is what they earn at the end of the day. As such, paying dividends is something that happens often enough to know how to disclose the transaction within the Annual Report.

Dividends mostly mean paying parts of the retained earnings to owners and the calculation itself is done per share. For an example if the owners decide to pay 10,000 in total and there are 100 shares, it’s 100 per share. This math applies in case all shares are equal, however if some of them are preference shares or simply like A or B value shares, the math is usually different meaning A share gets more than the B share. It all comes down to how you’ve built up your capital.

The above is what you should disclose as a part of the note alongside with the dates the decisions and payment were made. Remember, you’re preparing the Annual Report for the public which means they have the right to know how much, when and to whom was paid out of the company’s own capital, it’s retained earnings, it’s equity.