Q.Find the odd one.

The underlined word is wrong. The correct word is Interest — interest is payable irrespective of profits, while dividend is paid only out of profits.

Interest is the return paid to creditors (debentureholders, depositors, lenders). It is a charge against profit and a legal obligation; the company must pay it at the fixed rate every year whether or not it earns a profit.

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The odd one out is Interest. Final dividend and interim dividend are both types of dividend paid to shareholders, whereas interest is paid to creditors and debenture-holders.

• Final dividend is declared at the annual general meeting out of the year's profit.
• Interim dividend is declared by the Board between two annual general meetings. …