How are foreign investors' returns repatriated from Nepal?

The dividend = the company's distributable profit distributed to shareholders — the return on equity, declared by the company's organs within the capital-maintenance law. The key distinction: dividends come only from profits — never from capital (the capital-maintenance doctrine's first commandment: return of capital is a winding-up matter; return on capital is a profit matter). "Divisible profits" = the pool left after the law's and the accounts' deductions (the accrued losses' absorption, the reserves' proper creation, the statutory provisions) — the free reserves' face.