Akademik

stock dividend
Payment of a corporate dividend in the form of stock rather than cash. The stock dividend may be additional shares in the company, or it may be shares in a subsidiary being spun off to shareholders. Stock dividends are often used to conserve cash needed to operate the business. Unlike a cash dividend, stock dividends are not taxed until sold. Bloomberg Financial Dictionary
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A dividend paid to shareholders in the form of shares in the issuing company or in another company. This may involve a surrender of the existing shares and the use of a new ISIN. The nominal value of the shares is adjusted accordingly. Euroclear Clearing and Settlement glossary

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stock dividend stock dividend dividend

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   A dividend paid to shareholders in the form of authorized but hitherto unissued shares.
   ► See also Dividend.

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stock dividend UK US noun [C] STOCK MARKET, FINANCE
SCRIP DIVIDEND(Cf. ↑scrip dividend)

Financial and business terms. 2012.