The board of directors of Comsa Farms Berhad, a company that is engaged in the production and sale of agricultural products, based in Tawau, Malaysia, has decided to pay cash dividends totaling RM5.6 million (Malaysian ringgit) in the first quarter of the year. This payment represents the initiation of a cash dividend for the first time in the company’s history, and your CFO has asked you to look into any restrictions or constraints the firm might face in carrying out the plan. Write a brief report outlining the types of restrictions Comsa Farms might face.