Q:

is there a dependence between an annotation date of stocks dividend payment and the end fiscal year

I know that the fiscal year in USA from 1 October till 30 September. 
I'd like to know: is whether there a dependence between a declaration date and an end of fiscal year? I think this dependence should be have impact on a stopping time (early exercise) of american-style options.
In some countries the companies are decrarate an amount of dividends from February till July, and the payout of dividends happens 4-6 months later in one payment.

A:

What do you mean by annotation date, there is a declaration(announcement) date, ex-date, record date but I've never heard of an annotation date. Dividends are not decided always at the fiscal year end, in some countries they are approved by the shareholders general meeting which can happen at any time during the year, some companies pay quarterly, others annually, etc..
I don't think there is a systematic link between the declaration/ex date of dividends and the fiscal year, as the rules and payment period vary wildly from one country to another. 
Some examples :

France, Germany, traditionally paid in April-May but this has been slowly changing recently with more semi-annual payments, (fiscal year from Jan to Dec)
Japan, big waves of dividends ex-dates at quarter ends (24 dec, 24 mar, etc., most of it in September end), but the amount can change between the ex-date and the payment date which can be 2 to 3 months later (fiscal year end in march) so you need to double guess the estimate...
Taiwan, China, dividend period in the summer with fiscal year end in December
US, no particular dividend season

So from these examples you could deduce that dividend ex-date season is usually 3 to 6 months after fiscal year end, when there is a dividend season.

