It depends if the dividends or distribution of profits have been declared (and passed at the General Shareholders' Meeting), but I assume this is the case.

Dividends declared
These are dividends declared by the board of directors, but not yet paid to shareholders.


Dividends payable

Dividends payable are dividends that a company's board of directors has declared to be payable to its shareholders. Until such time as the company actually pays the shareholders, the cash amount of the dividend is recorded within a dividends payable account as a current liability.