Second, we suggest an alternative definition for the first and second dividend, by specifying which of the efficiency costs and benefits should be ascribed to each dividend.
Waxa aan mar labaad iyo mar saddexaadba ku celinayaa in la dareemo muhiimadda iyo faa'iidada ku jirta bixinta qadarka yar ee lacagta ee loo baahan yahay inaynu xil iska saarno bixinteeda.