Company: DTSQ
Filing Date: 2025-09-11
Form Type: PRE 14A
Source: 0001493152-25-013082
Chunk: 89

Company: DT Cloud Star Acquisition Corp
Filing Date: 2025-09-11
Form: PRE 14A
Chunk 89
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 or declare final dividends in accordance with the respective 
 rights of the Members if it appears to them that they are justified by the financial position    
 of the Company and that such dividends may lawfully be paid.                                     |

| 26.3 | Subject                                                                                    
 to the provisions of the Act, in relation to the distinction between interim dividends and 
 final dividends, the following applies:                                                    |

| (a) | Upon                                                                                        
 determination to pay a dividend or dividends described as interim by the directors in the   
 dividend resolution, no debt shall be created by the declaration until such time as payment 
 is made.                                                                                    |

| 39 |

| (b) | Upon                                                                                       
 declaration of a dividend or dividends described as final by the directors in the dividend 
 resolution, a debt shall be created immediately following the declaration, the due date to 
 be the date the dividend is stated to be payable in the resolution.                        |

If the resolution fails to specify whether a dividend is final or interim, it shall be assumed to be interim.

| 26.4 | In                                                                                          
 relation to Shares carrying differing rights to dividends or rights to dividends at a fixed 
 rate, the following applies:                                                                |

| (a) | If                                                                                             
 the share capital is divided into different classes, the directors may pay dividends on Shares 
 which confer deferred or non- preferred rights with regard to dividends as well as on Shares   
 which confer preferential rights with regard to dividends but no dividend shall be paid on     
 Shares carrying deferred or non-preferred rights if, at the time of payment, any preferential  
 dividend is in arrears.                                                                        |

| (b) | The                                                                                         
 directors may also pay, at intervals settled by them, any dividend payable at a fixed rate  
 if it appears to them that there are sufficient funds of the Company lawfully available for 
 distribution to justify the payment.                                                        |

| (c) | If                                                                                             
 the directors act in good faith, they shall not incur any liability to the Members holding     
 Shares conferring preferred rights for any loss those Members may suffer by the lawful payment 
 of the dividend on any Shares having deferred or non-preferred rights.                         |

Apportionment of dividends

| 26.5 | Except                                                                                           
 as otherwise provided by the rights attached to Shares, all dividends shall be declared and      
 paid according to the amounts paid up on the Shares on which the dividend is paid. All dividends 
 shall be apportioned and paid proportionately to the amount paid up on the Shares during