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Bonus issue與scrip dividengs 怎么區(qū)別？
紅股（Bonus shares/bonus issue）紅股即股份公司在利潤(rùn)分配時(shí)以股票股利的形式，給股東“送股”，增加股份公司和持權(quán)股東股份數(shù)的擴(kuò)股行為。在股份公司持續(xù)經(jīng)營(yíng)過(guò)程，其資金來(lái)源于公司所得稅后的盈余積累，包括所有者權(quán)益類中的“盈余公積金”和“未分配利潤(rùn)”兩項(xiàng)，不包括用“資本公積金”轉(zhuǎn)增股本的“轉(zhuǎn)股”。紅股是免費(fèi)派送予股東的股份。投資者可將紅股視為股息的一部分。值得注意的是，紅股會(huì)攤薄每股盈利、每股派息等，當(dāng)然亦會(huì)攤薄股價(jià)。
scrip dividend（以股代息）即是上市公司通過(guò)給予投資者選擇權(quán)，投資者可以選擇收取現(xiàn)金股利，也可以選擇以現(xiàn)金股利按照市場(chǎng)價(jià)購(gòu)買公司發(fā)行的新股。以股代息本質(zhì)上是一種再融資行為。
【試題內(nèi)容】
{"result":true,"msg":"\r\n3.8.5 Bonus issues
\r\nA bonus/scrip/capitalisation issue is the capitalisation of the reserves of a company by the issue of additional shares to existing shareholders, in proportion to their holdings.
\r\nFor example, if a company with issued share capital of 100,000 ordinary shares of $1 each made a one for five scrip issue, 20,000 new shares would be issued to existing shareholders. Issued share capital would be increased by $20,000, and reserves（probably share premium account, if there is one）reduced by this amount.
\r\nBy creating more shares in this way, a scrip issue has the advantage of making shares cheaper and therefore （perhaps）more easily marketable on the stock exchange.
\r\nFor example, if a company"s shares are priced at $6 on the stock exchange, and the company makes a one for two scrip issue, we should expect the share price after the issue to fall to
\r\n
\r\n"}
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