We present a complete set of formulas for longitudinal momentum distribution functions (splitting functions) of mesons in the nucleon. It can be applied in the framework of convolution formalism to the deep-inelastic structure functions (quark distributions) of the nucleon viewed as a system composed of virtual 'mesons' and 'baryons'. Pseudoscalar and vector mesons as well as octet and decuplet baryons are included. In contrast to many approaches in the literature the present approach ensures charge and momentum conservation by the construction. We present not only spin averaged splitting functions but also helicity dependent ones, which can be used to study the spin content of the nucleon. The cut-off parameters of the underlying form factors for different vertices are determined from high-energy particle production data. We find an universal cut-off parameter for processes involving octet