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Cash Dividend
A payment made by a company out of its earnings to investors in the form of cash.
Dividend Declaration
An official announcement by a company’s board of directors to pay a specified dividend at a later date.
Common Dividend Payable
is a liability recorded on a company’s balance sheet representing the amount of dividends declared by the board of directors to be paid out to common stockholders.
Stock Dividend
A distribution of a corporation's earnings to its shareholders in the form of additional shares, rather than cash.
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