When we discuss dividends or distributions, we often refer to the regular payments that issuers make to their shareholders. However, there is also the concept of extra dividends or distributions. These are additional payments that issuers may choose to make on top of the regular ones. They can be paid in the form of securities or cash, and the details such as the amount, payable date, and record date are determined by the issuer. It is important to note that the exchange where the issue is listed plays a role in determining the ex-dividend/distribution (ex-d) date, which is the date on which a shareholder is entitled to receive the extra dividend/distribution. These extra payments are also known as special dividends/distributions and can provide additional benefits to shareholders.