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When a Midyear Stock Dividend Increases the Number of Common

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When a midyear stock dividend increases the number of common shares outstanding for the period, the average number of common shares outstanding is computed as if the stock dividend was distributed at the beginning of the year.


Definitions:

In-Migration

The process of moving into a new area, especially within the context of moving to a different region or country.

Demographic Trend

Observable patterns in the statistical characteristics of human populations over time, such as age, race, or income.

Demographic Transition

A model describing the transformation of countries from having high birth and death rates to low birth and death rates as a country develops from a pre-industrial to an industrialized economic system.

Mortality

The state of being mortal or the incidence of death within a population.

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