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That's what it looks like based on the latest post from: http://newsroom.fb.com/news/2016/04/marknote/

It's interesting that FB will be initiating dividends - I am no expert when companies usually start offering dividends but I was under the impression it's usually further in time when companies have been in business for a while. FB is still growing a lot so I am surprised - but again no expert in that.

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They are structuring it as a dividend because they have to somehow compensate every stockholder for the change to their current shares.

I'm assuming that the details of the "capital" shares would include them receiving dividends, but this doesn't mean that Facebook would necessarily start paying a dividend, it's just a right that has at least some value.

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