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Stock Dividend
A distribution of additional shares of a company's stock to its shareholders, usually in proportion to their existing holdings, instead of paying a cash dividend.
Small Stock Dividend
A dividend paid in the form of additional stock shares rather than cash, usually less than 20-25% of the existing shares.
Common Stock Dividends Distributable
An amount declared by a company’s board of directors to be distributed to common stockholders, recorded as a liability until paid.
Paid-in Capital
The amount of capital "paid in" by investors during common or preferred stock issuances, including the par value of the shares.