Cash Dividends Paid- Common (SF.CF.CashDividendsPaid_Common) is the Cash Dividends Paid to Common Shareholders. This amount may be different from the Preferred Dividends declared in the same period due to the timing difference between the Declaration and actual ex-Date/Payment dates.

While stock dividends are non-cash events, some companies report it as cash distribution, in which case it is also included in this field.

Cash Dividends Paid- Common (SF.CF.CashDividendsPaid_Common) includes:

• Distribution to shareholders, unit holders, parent company
• Ordinary dividends, special dividends, memorial dividends to common stock

Cash Dividends Paid- Common (SF.CF.CashDividendsPaid_Common) does not include:

• Distribution to minority shareholders of subsidiaries, general partners (shown in Other Financing Cash Flow (SF.CF.OtherFinancingCashFlow))

Related Entries

• Accounting Change (SF.CF.AccountingChangeNonCashExp)
• Accounts Payable (SF.CF.AccountsPayableChange)
• Accounts Receivables (SF.CF.AccountsReceivable)
• Accrued Expenses (SF.CF.AccruedExpensesChange)
• Acquisition of Business (SF.CF.AcquisitionOfBusiness)