Assume that you are the Chief Financial Officer (CFO) of Xero after 10 years. In 2026, Xero has turned into the global leader in on-line accounting solutions and generated strong and steady cash flows. It is listed in New Zealand, Australia, the United Kingdom and the United States. For the first time in history, Xero declares a cash dividend. Explain to investors why the senior management and board decide that Xero initiates a cash dividend. As the CFO, you are expected to give at least three important factors that go into this decision