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Stock Splits
An action by a company to divide its existing shares into multiple shares to boost the liquidity of the shares.
Retained Earnings
The portion of a company's profits that is held or retained and not paid out as dividends to shareholders, often used for reinvestment in the business or to pay off debt.
Dividend-Related Liability
A financial obligation arising when a company declares dividends payable to shareholders, to be settled on the dividend payment date.
Stock Dividends Distributable
A portion of a company's earnings decided by the board of directors to be distributed to its shareholders in the form of additional shares.
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