pre_text: 20. DIVIDENDS A regular dividend of 3 cents per share has been declared. This final dividend of 3 cents per share, partially franked to 2.6 cents per share, was announced to the market on 23 August 2019. The amount declared has not been recognised as a liability in the accounts of Hansen Technologies Ltd as at 30 June 2019. 1. The final dividend paid of 4 cents per share, franked to 4 cents, comprised of an ordinary dividend of 3 cents per share, together with a special dividend of 1 cent per share. The above available amounts are based on the balance of the dividend franking account at year end adjusted for: • franking credits that will arise from the payment of any current tax liability; • franking debits that will arise from the payment of any dividends recognised as a liability at year end; • franking credits that will arise from the receipt of any dividends recognised as receivables at year end; and • franking credits that the entity may be prevented from distributing in subsequent years.
table: 2019 2018
table: $’000 $’000
table: Dividends paid during the year (net of dividend re-investment)
table: 4 cent per share final dividend paid 27 September 2018 – fully franked1 7,319
table: 3 cent per share final dividend paid 30 September 2017 – fully franked 5,175
table: 3 cent per share interim dividend paid 29 March 2019 – fully franked 5,318
table: 3 cent per share interim dividend paid 29 March 2018 – fully franked 5,217
table: 12,637 10,392
table: Proposed dividend not recognised at the end of the year 5,922 7,865
table: Dividends franking account
table: 30% franking credits, on a tax paid basis, are available to shareholders of Hansen Technologies Ltd for subsequent financial years 1,586 3,125
question: Analyse this data from a financial earnings document. How many proposed dividends were not recognised at the end of both years?