Property dividends or dividends in specie (Latin for "in kind") are those paid out in the form of assets from the issuing corporation or another corporation, such as a subsidiary corporation.They are relatively rare and most frequently are securities of other companies owned by the issuer, however they can take other forms, such as products and services.Thus, if a person owns 100 shares and the cash dividend is 50 cents per share, the holder of the stock will be paid .Dividends paid are not classified as an expense, but rather a deduction of retained earnings.Dividends paid does not show up on an income statement but does appear on the balance sheet.
Nothing tangible will be gained if the stock is split because the total number of shares increases, lowering the price of each share, without changing the market capitalization, or total value, of the shares held.
Dividends are payments made by a corporation to its shareholder members.
It is the portion of corporate profits paid out to stockholders.
Cooperatives, on the other hand, allocate dividends according to members' activity, so their dividends are often considered to be a pre-tax expense.
The word "dividend" comes from the Latin word "dividendum" ("thing to be divided").