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Stock Dividend
Distribution of additional shares of a company's stock to its shareholders instead of cash.
Stock Split
A corporate action in which a company divides its existing shares into multiple shares to boost the liquidity of the shares.
Retained Earnings
The portion of net income that is retained by a company rather than distributed to its shareholders as dividends.
Common Stock Dividend Distributable
A liability account on the balance sheet representing a declaration of dividends by a company's board of directors that have not yet been paid out to shareholders.
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