s 27 Declaration of dividend
At or after the end of the financial year, being the 31st December of each year, the Board shall with the approval of the Minister, declare a rate of dividend in respect of that year, being not less than two and one half per centum per annum and, subject to section 50, dividend shall be payable on contributions to the Fund at such rate: Provided that— (a) no rate of dividend exceeding two and one half per centum per annum shall be so declared unless the Board is satisfied that in its opinion the ability of the Fund to meet all payments required to be paid under this Act is not endangered by the declaration of such rate; and (b) no rate of dividend exceeding two and one half per centum per annum shall be so declared if any sums advanced by the Government of Malaysia under section 28 have not then been repaid.