CAPITALIZATION/SCRIP/BONUS ISSUE
- CAPITALIZATION/SCRIP/BONUS ISSUE
- Эмиссия ценных бумаг за счет резервного капитала
Выпуск компанией дополнительных бесплатных или льготных акций, которые распределяются между акционерами компании пропорционально количеству имеющихся у них акций. Компания осуществляет дополнительную эмиссию в том случае, когда она в течение нескольких лет реинвестировала свою прибыль и накопила значительные резервы капитала (так называемая капитализация прибыли или резервов). См. Retained profit.
Новый англо-русский словарь-справочник. Экономика. — М.: Флинта, Наукa.
О.В. Сиполс.
2010.
Смотреть что такое "CAPITALIZATION/SCRIP/BONUS ISSUE" в других словарях:
bonus issue — Also known as a scrip issue, a capitalisation issue, a free issue or a gratis issue. It is the issue of new fully paid shares in a company to existing shareholders for free on a basis pro rata to existing holdings. For example, a 1 for 4 bonus… … Financial and business terms
Bonus Issue — An offer of free additional shares to existing shareholders. A company may decide to distribute further shares as an alternative to increasing the dividend payout. Also known as a scrip issue or capitalization issue . New shares are issued to… … Investment dictionary
scrip issue — bonus issue; = capitalization issue; = free issue The issue of new share certificates to existing shareholders to reflect the accumulation of profits in the reserves of a company s balance sheet. It is thus a process for converting money from the … Accounting dictionary
scrip issue — bonus issue; capitalization issue; free issue The issue of new share certificates to existing shareholders to reflect the accumulation of profits in the reserves of a company s balance sheet. The shareholders do not pay for the new shares and… … Big dictionary of business and management
capitalization issue — (Also scrip issue / bonus issue) Euroclear Clearing and Settlement glossary Security holders are awarded additional assets free of payment from the issuer in proportion to their holding. A bonus issue is typically represented by shares, rights or … Financial and business terms
Issue — A particular financial asset. The New York Times Financial Glossary * * * ▪ I. issue is‧sue 1 [ˈɪʆuː, ˈɪsjuː ǁ ˈɪʆuː] verb [transitive] 1. to officially give something such as a document to someone who needs or wants it: issue somebody with… … Financial and business terms
issue — A particular financial asset. Bloomberg Financial Dictionary * * * ▪ I. issue is‧sue 1 [ˈɪʆuː, ˈɪsjuː ǁ ˈɪʆuː] verb [transitive] 1. to officially give something such as a document to someone who needs or wants it: issue somebody with something •… … Financial and business terms
scrip issue — See bonus issue. Dresdner Kleinwort Wasserstein financial glossary (Also bonus issue / capitalisation issue) Euroclear Clearing and Settlement glossary Security holders are awarded additional assets free of payment from the issuer in proportion… … Financial and business terms
capitalization issue — (Also scrip issue / bonus issue) Security holders are awarded additional assets free of payment from the issuer in proportion to their holding. A bonus issue is typically represented by shares, rights or warrants. Nominal value does not change.… … Euroclear glossary
free issue — See bonus issue. Dresdner Kleinwort Wasserstein financial glossary * * * When a company transfers money from its reserves to its permanent capital it issues free shares to existing shareholders. The new shares are distributed in proportion to… … Financial and business terms
Эмиссия ценных бумаг за счет резервного капитала — CAPITALIZATION/SCRIP/BONUS ISSUE Выпуск компанией дополнительных бесплатных или льготных акций, которые распределяются между акционерами компании пропорционально количеству имеющихся у них акций. Компания осуществляет дополнительную эмиссию в том … Словарь-справочник по экономике
