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Dividends Payable
A liability account listed on a company's balance sheet representing the amount of declared dividends that are owed to shareholders.
Cash Dividend
A payment made by a company out of its profits to its shareholders in the form of cash.
Stock Dividend
A dividend payment made to shareholders in the form of additional shares of stock rather than cash.
Common Stock Dividend Distributable
A liability recorded on a company's balance sheet for dividends declared but not yet paid to shareholders.
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