The correct answer is A. Share holders.
Shareholders are the owners of a company. They are the ones who invest money in the company and in return, they receive a share of the company’s profits. Dividends are a way for companies to distribute their profits to shareholders.
Debenture holders are people who have lent money to a company. They are not owners of the company, but
they are entitled to receive interest on their loan. The interest is paid out of the company’s profits, before any dividends are paid to shareholders.The registrar of a company is a person or company who is responsible for keeping
the company’s records. This includes the company’s share register, which lists all of the company’s shareholders. The registrar is not entitled to receive dividends.The board of directors is a group of people who are responsible for the management of a company. They are appointed by the shareholders and they are responsible for making decisions about the company’s business. The board of directors is not entitled to receive dividends.
In conclusion, dividends are payable to shareholders. Shareholders are the owners of a company and they are the ones who invest money in the company. In return, they receive a share of the company’s profits.