Holding company interim dividend

I wanna ask that if interim dividend is paid by subsidiary on 01/01/2013(F.Y. 2012-13), should we calculate dividend for 9 months or for the whole year while preparing analysis of profit?

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DO you want to know the amount of interim dividend or treatement of Interim dividend in AOP

Amount of interim dividend

If he says in the question  that ID @ 25% per annum is given for the first 6 months.Amount of dividend will be Calculated @ 12.5%(25%/2) 

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