Liquidating dividends are paid out of paid-in capital accounts. These dividends are most commonly issued when a company reduces its operations or closes down completely. Stock that has been issued and repurchased by a corporation, i.e. treasury stock, receives no cash dividends. Stock dividends can be based on either the number of shares issued or the number of shares outstanding. The same option is available for stock splits.
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STOCK SPLITS AND SPECIAL DIVIDENDS
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- Body Matter
- Back Matter