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Restrictions on dividend payments based on the liquidity position of the firm. Based on your understanding of the constraints on dividend payments, identify the type

Restrictions on dividend payments based on the liquidity position of the firm.
Based on your understanding of the constraints on dividend payments, identify the type of constraint this condition represents. Assume that all other factors are held constant.
Impairment of capital rule
Penalty tax
Bond indenture
Availability of cash
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