G A Chester | Monday, 14th June, 2021 | More on: BATS POLY Enter Your Email Address Click here to get access to our presentation, and learn how to get the name of this ‘double agent’! My top FTSE 100 dividend stocks to buy now I think I’m spoilt for choice with stocks to buy right now. I’m seeing some attractive opportunities among firms of all shapes and sizes. Top of my list of FTSE 100 dividend-payers are two that offer me bumper prospective yields of 6.5% and 7.6%.Here’s what I like about their businesses and some risks I need to be aware of.5G is here – and shares of this ‘sleeping giant’ could be a great way for you to potentially profit!According to one leading industry firm, the 5G boom could create a global industry worth US$12.3 TRILLION out of thin air…And if you click here we’ll show you something that could be key to unlocking 5G’s full potential…My stocks to buy #1Polymetal International (LSE: POLY) is the biggest gold and silver miner listed on the London Stock Exchange. It’s a top-10 global gold producer and top-five global silver producer, with assets in Russia and Kazakhstan.I like that its assets are of high quality and that it’s an efficient, low-cost producer. This means it can remain profitable when metals prices are at levels that turn higher-cost producers into loss-making enterprises.I also like that it has nine producing mines. This is because operational setbacks can be a hazard for miners. In Polymetal’s case, its broad portfolio of mines mitigates the risk of an operational issue at any one.Attractive dividend policyAnother reason Polymetal is one of my top stocks to buy now is the board’s commitment to rewarding shareholders with generous dividends. Its policy can see shareholders receive an annual payout of up to 100% of free cash flow.For 2020, this produced dividends totalling $1.29 per share (94.3p at the prevailing exchange rates). At the current share price of 1,640pp, the trailing yield is 5.75%. For 2021, City analysts have pencilled in an increase in the dividend to $1.51 (107p at current exchange rates). This would give me a prospective yield of 6.5%.I’d have to accept that my sterling dividend is susceptible to movements in the exchange rate. But like the other risks I’ve mentioned, I’m comfortable with this.My stocks to buy #2British American Tobacco (LSE: BATS) is the world’s most international tobacco group. It operates in more countries than any of its rivals. Increasing regulation is one of the big challenges facing tobacco companies. I like that BAT’s geographical diversification mitigates this risk, to some degree.I also like that the company’s investing heavily in reduced-risk categories. It has ambitious revenue targets for new categories like vapour and tobacco-heating products. I think its targets are credible, but I have to accept the risk it could fall short. This would likely have an adverse impact on its share price and potentially its dividend.Current dividend policyAs with Polymetal, I’m attracted by BAT’s dividend policy. The board is committed to distributing 65% of annual earnings to shareholders. And the current yield helps make this one of my top stocks to buy right now.Last year, the company paid dividends totalling 215.6p per share. With the shares at 2,810pp, as I’m writing, the trailing yield is 7.7%. The prospect yield is also at this level because City analysts see only a small increase in the payout to 217p this year. Certainly, I need to be mindful of the risks I’ve mentioned but I think the yield right now is an ample reward. G A Chester has no position in any of the shares mentioned. The Motley Fool UK has no position in any of the shares mentioned. Views expressed on the companies mentioned in this article are those of the writer and therefore may differ from the official recommendations we make in our subscription services such as Share Advisor, Hidden Winners and Pro. Here at The Motley Fool we believe that considering a diverse range of insights makes us better investors. 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