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Liquidating Dividend
A liquidating dividend is a type of payment made by a corporation to its shareholders during the partial or full liquidation, distributing the assets among shareholders.
Cash Dividend
A payment made by a company to its shareholders, often as a distribution of profits.
Common Stock Dividends Distributable
A portion of earnings allocated by a company to be distributed to holders of its common stock, recognized as a liability until paid out.
Paid-in Capital
Equity capital that is contributed to a corporation by its shareholders, in addition to the prescribed par value, representing funds received from investors.
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