Sony

(SNE) - Get Report

plans to issue a tracking stock for its Web entertainment unit,

Sony Communication Network

.

Sony will hold an extraordinary meeting of shareholders on Jan. 25, before the issuance of tracking shares for Sony Communication, which operates the So-Net Internet access service.

Sony hasn't yet decided the total value of tracking stock to be issued, but dividends will be linked to the business performance of Sony Communication and not to that of the parent company.

Shares of Sony were recently down 2.3%, or $1.75, to $73.88 in

New York Stock Exchange

trading.