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Large Stock Dividend
A distribution of a significant number of additional shares to shareholders, usually as a percentage of the shares they already hold, which often dilutes the share value.
Outstanding Shares
The total number of shares of a corporation's stock that are currently owned by all shareholders, including share blocks held by institutional investors and restricted shares owned by the company’s officers.
Common Stock Dividend Distributable
A liability on the balance sheet representing the amount of dividends that have been declared by the company but not yet paid to shareholders.
Liability Account
A financial accounting term for obligations or debts that a company owes to others.
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