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Most business owners and managers think that training costs aimed at improving skills or business profits automatically qualify for tax relief, but that is not necessarily the case. The complexities of the UK tax system mean that the availability of tax relief depends on who is paying for the training and what the training is designed to achieve. (nelsonslaw.co.uk)

In economics, a public good is a good that is both non-excludable and non-rivalrous in that individuals cannot be effectively excluded from use and where use by one individual does not reduce availability to others (Wikipedia)

exit financing, Also known as availability of adequate exit financing is often a condition to confirmation of a plan of reorganization. Reorganized debtors use exit financing to pay creditors' claims under the plan and to fund their ongoing operations after bankruptcy. (Practical Law Dictionary. Glossary of UK, US and international legal terms)

A stock dividend is a dividend payment made in the form of additional shares rather than a cash payout, also known as a "scrip dividend." Companies may decide to distribute this type of dividend to shareholders of record if the company's availability of liquid cash is in short supply. (Investopedia)