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What are the manifestations of dividends?
Specific dividend forms include cash dividend, stock dividend, property dividend, debt dividend and Jianye dividend. Cash dividends are dividends and bonuses paid in the form of money; Stock dividend is a dividend distributed in the form of stock; Property dividend means that the company distributes dividends to shareholders with other properties other than cash; Debt dividends are distributed to shareholders by bonds or notes payable as dividends; The dividend of Jianye, also known as construction dividend, is essentially a liability distribution.

1, cash dividend

Cash dividend is the dividend and bonus paid in monetary form, which is the most common and basic form of dividend.

2. Stock dividends

Stock dividend is a dividend distributed in the form of stock, which is usually distributed to shareholders by the company as a dividend instead of cash. Stock dividend is a transfer between different items in shareholders' equity account, which has no influence on the company's assets, liabilities and total shareholders' equity.

3. Property dividends

Property dividend means that the company distributes dividends to shareholders with property other than cash. The most common ones are stocks, bonds or physical objects held by other companies or subsidiaries.

4. Debt dividends

Debt dividend is a kind of debt that the company distributes to shareholders with bonds or notes payable as dividends.

5. Jianye bonus

Jianye dividend, also known as construction dividend, refers to joint-stock companies that operate railways, ports, hydropower, airports and other businesses. Because of its long construction period, it is impossible to carry out business and make profits in a short time. In order to raise the required funds, the company can return part of its share capital to shareholders as dividends after it is clearly stipulated in the articles of association and approved. Jianye dividend is different from other dividends. It is not the profit from the company, but the pre-distribution of the company's future profits. Essentially, it is a liability distribution, which is an exception to the principle of no profit and no dividend.