company want to give interim dividend in case hase incurred loss during the current financial year up to end of quater

than company shall not be declared at rate higher than average divided declared by company during immediately preceding 3 financial year


my questions this :- if company declare dividend only 2 preceding year out of 3 preceding year


than comapany give interim dividend in this situation ???

if yes soo calculate average rate of dividend preceding 3 year

aggregate of 2 years rate dividend divide(÷) by 3 or 2