A common stock distribution to current stockholders, at a ratio to the amount of shares already owned. Corporate books are adjusted,with funds taken out of the earned surplus account and placed into the capital account.
A portion of corporate earnings paid to common and preferred shareholders in the form of stock, rather than cash, increasing the number of shares each holder owns, but not altering a shareholder's proportional ownership of the company.
A dividend paid in stock, rather than cash. A book transfer equal to the market value of the stock dividend is made from retained earnings to the capital stock. The stock dividend may be symbolic of corporate growth, but it does not increase the total value of the shareholders' wealth.
When a company issues a stock dividend, it is issuing a dividend in the form of additional shares of stock in the company instead of in cash. Companies tend to issue stock dividends so that cash that is needed to operate the company is conserved. Stock dividends are accounted for in the Marketocracy competition just as they are in real life.
A stock dividend is created (paid by issuing additional stock) by a corporation to increase the holdings of the shareholders. It is usually issued at the end of a business cycle and usually paid instead of a cash dividend as an effort to distrubute earnings, but to conserve the corporations cash. It is paid based on the number of shares a stockholder has and has the effect of increasing the number of shares the corporation has outstanding. If the stockholder wants cash rather than more stock, the shareholder can sell the stock dividend(stock).
Payment of a corporate dividend in form of stock rather than cash. The stock dividend may be additional shares in the company, or it may be shares in a subsidiary being spun off to shareholders. The dividend is usually expressed as a percentage of the shares held by a shareholder.
A distribution to stockholders of a fraction of their shares in the form of stock. A stock dividend increases the number of shares outstanding but has no intensic economic value since each shareholder owns the same percentage of the company as before the dividend.
Payment of a corporate dividend in the form of stock rather than cash. The stock dividend may be additional shares in the company or it may be shares in a subsidiary. Stock dividends are often used to conserve cash needed to operate the business and are not taxed until sold.
A dividend paid in securities rather than cash: either additional shares of the issuing company; or shares of another company (usually a subsidiary) held by the issuing company. These shares are not taxable until they are sold.
Additional shares of stock distributed to shareholders at no cost. The number of shares received are a percentage of the shares owned. The basis of the original shares is generally apportioned equally to the total shares owned after the distribution.
the issuance of additional common shares to common stockholders, with no change in total common equity. From an accounting standpoint, retained earnings (i.e., the earned surplus) are reduced and the value of the reported common stock component of common equity (usually called the ``par value'' account) is increased. (The reduced level of retained earnings is important since bond indentures limit dividend payouts by stipulating minimum levels of retained earnings.) See Stock Split.
Payment of a corporate dividend in the form of stock rather than cash. The stock dividend may be additional shares in the company, or it may be shares in a subsidiary being spun off to shareholders. Stock dividends are often used to conserve cash needed to operate the business.
A dividend paid to stockholders in shares of stock of the issuing corporation, issued to stockholders or record out of the unissued stock of the corporation, involving no payment of cash, and used to reflect positive interest in the security
A payment of a corporate dividend in the form of stock rather than cash. The dividend is usually expressed as a percentage of the shares held by shareholder. For instance, a shareholder with 100 shares would receive 5 shares as the result of a 5% stock dividend.