Dividend distribution is recognised as a liability in the period in which it is approved by the shareholders.

现金股利于股东大会批准的当期，确认为负债。

youdao

The Stock Dividend to be Distributed account is not a liability, because there is no obligation to distribute cash or any other asset.

股票股息被SD分配不是一个责任，因为那里是没有义务派发现金或任何其他资产。

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Now the dividend becomes a liability.

ECONOMIST: Demography