The distributable profit available to shareholders at the end of each year is the

The distributable profit available to shareholders at the end of each year is the total profit less the creditors balance. This means that the amount of profit that a company has made in a year after all expenses have been paid, and the amount that the company owes to its creditors, such as suppliers or loans, has been subtracted. The remaining amount is the distributable profit, which can be given to shareholders as dividends. It's important to keep in mind that the distributable profit is not the same as the amount of money actually distributed to shareholders, as the company may choose to retain some of the profit for future use.