In some cases, dividends paid from public companies are cancelled and rebooked due to a tax reclassification. These are often US real estate investment trusts (REITs).
The tax information of these companies is generally not known until the year following the dividend payment, which can change the tax treatment of the previous year's income (reclassification). In order to correctly report the US withholding tax to the US tax authorities, the dividends must be cancelled and recalculated after the tax reclassification.
REITs (Real Estate Investment Trusts) typically pay dividends four times a year or monthly. It is normal to have several cancellations and reclassifications during the year. It is not possible to combine these cancellations and reclassifications.