blearn

so if a foreign company said to "exit its investment" and distribute their share instead of paying cash, is this mean "return of capital" ?

Put another way, if a foreign listed company A said to "exit its investment into an associated company" and distribute their shareholding of this associated company in specie, is it a dividend income and need to report?

If the company said they want to return investment to shareholder by way of paying out the stock dividend, is it a dividend income and need to report ?