Can a Company that had made a small loss for the year declare a dividend from retained profits brought forward?
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Dividends
If you are thinking of back dating a dividend and there are now insufficient reserves the answer is no.
If a dividend has previously been declared based on the original reserves and at that time there was an expectation that future results would allow the dividend then I beleive, yes. Sufficent evidence should be retained.
I think you are saying ...
If I made a loss this year, but my accumulated reserves are still positive, can I pay a dividend - the answer is yes, to the level of retained reserves, but ensuring all liabilities are properly accounted for.