| 单词 | Bonus Issue |
| 释义 | Bonus Issue 发行红利股 公司将股东资金中的储备转移至资本项下，等於向股东免费发行股票。新发行的股票按持股比例向现有股东分发。这亦称为资本化发行的股票(capitalization issue)，免费发行的股票(free issue)及红利股票(scrip issue)。 "When a company transfers money from its reserves to its permanent capital it makes a free issue of shares to shareholders. These new shares are then distributed to the existing holders in proportion to their existing holdings. Also known as a capitalization issue, a free issue and a scrip issue." |
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