![Distribution](https://img-cdn.financeunlocked.com/headers-images/financeunlocked/3.jpg?ik-sdk-version=javascript-1.0.3)
Distribution
A distribution is a generic term used across financial markets and accounting to denote disbursement of assets in kind or in cash to beneficiaries. Payment of common stock dividends is a distribution of distributable net income to common shareholders, for example. A stock buyback is referred to as capital return to shareholders and is another form of distribution.