e/Liquidating dividend

Information
has gloss	eng: Liquidating dividend is a payment of a dividend to stockholders that exceeds the company's retained earnings. Once retained earnings is depleted, capital accounts such as additional paid-in capital are decreased to make up for the remaining dividend to be paid to stockholders. When a liquidating dividend occurs, it is considered to be a return of investment instead of profits.
lexicalization	eng: Liquidating dividend
instance of	c/Dividends