dividend

if a company proposes and declares dividend,say 10 lakh,then is it compulsory for company to pay entire amount or can they pay lesser amount like 9 lakh to shareholders.Because in a practical sumwhen i made proposed dividend account then ,opening proposed dividend is 10 lakh,closing proposed dividend is 12 lakh,company paid dividend 9 lakh and in P/L the bal fig came 11 lakh.So according to question it means last yr proposed dividend was 10 lakh,but company paid 9 lakh only.How is it possible?

Please help.Ipcc student.