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Basic Question 5 of 12

A stock dividend is recorded as:

A. A transfer from retained earnings to equity capital.
B. A reduction in the par value of each share.
C. A transfer from capital surplus to retained earnings.

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I am happy to say that I passed! Your study notes certainly helped prepare me for what was the most difficult exam I had ever taken.
Andrea Schildbach

Andrea Schildbach

Learning Outcome Statements

describe regular cash dividends, extra dividends, stock dividends, stock splits, reverse stock splits, and share repurchases

describe dividend payment chronology

CFA® 2024 Level I Curriculum, Volume 3, Module 8.