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A company proposes a dividend to be paid to shareholders. The shareholders vote on this and the dividend that is actually paid may differ from that proposed.
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See this link.What_is_the_difference_between_ordinary_prism_and_constant_deviation_prism
If the dividend is between 2.25*10k and 10k+1 where k is any integer, then the decimal point does not move while if the dividend is between 10k and 2.25*10k then the decimal point moves 1 place to the left.