The dividend usually is stated as a dollar amount per share. some preferred stocks state the dividend preference as a percentage of par value.

股利通常以每股为单位表示其金额，有些优先股也以票面值的百分比表示股利。

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A corporation may split its stock by increasing the number of outstanding shares of common stock and reducing the par or stated value per share in proportion.

一个公司可以通过分割其股票增加发行在外的普通股股数，并成比例降低每股票面价值或设定价值。

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A share discount to par value can be significant for preference shares, which pay fixed dividends based on par value.

股票贴水对优先股很重要，因为优先股是根据面值来支付固定股息的。

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For every ten shares of stock issued, the split will combine them into one share without any change in par value.

FORBES: Citigroup Reinstates Dividend, Reduces Share Count With Reverse Stock Split