Some companies pay cash dividends and have a scheme that lets their shareholders immediately reinvest this cash in the company. This is what we call a Dividend Reinvestment Plan (DRIP). The shareholder is first paid the dividend in cash, which is then used to purchase more shares. Cash dividends are considered a form of income and therefore shown on the Coupon and Dividend Statement, while stock dividends are not. Needless to say, stock dividends are incorporated into the position (securities deposit value).