The disclosure could prove important as Dell seeks ways to boost the value of VMware, a virtualization software maker majority-owned by EMC. The plans to issue a tracking stock have weighed on VMware’s common shares, which have lost a quarter of their value since the acquisition of EMC was announced in October. Under the terms of the deal, EMC shareholders will receive 0.111 VMware tracking share for each EMC share, a move intended to give investors exposure to VMware, which is growing faster than EMC.