I found that it's not that simple and that it matters because the prices of options are (may be) price adjusted in the case of certain events (and are not adjusted due to others).
They are not adjusted due to ordinary dividends (there is an expected ongoing distribution of cash at a certain level) but, options will be adjusted due to unexpected events (eg issuing a "special dividend").
So, it is a very important distinction that a board declares which part of the distribution is "unexpected" ie special..
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