1. Match the terms with the definitions.

1. date of declaration
2. date of record
3. dividend
4. retained earnings appropriation
5. retained earnings statement
6. stock dividend
7. stock split
8. cash dividend
9. date of payment

10. bond

1. The date on which the board of directors declares that a dividend is to be paid.
2. A proportionate distribution of shares of a corporation's own stock to its stockholders.
3. A distribution of earnings by a corporation to its stockholders.
4. A restriction of retained earnings by the board of directors for a specific purpose.
5. The date on which the dividend is actually paid by the corporation.
6. An exchange of one share of an old issue of stock for multiple shares of a new issue with a reduced par or stated value.
7. A statement that explains the change in the amount of retained earnings during the year.
8. The date on which the names of stockholders entitled to receive the dividend are determined.
9. A dividend payable in cash.
10. A written promise to pay a specific sum of money at a specific future date.