发行红利股的中文解释

公司将股东资金中的储备转移至资本项下，等于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)。

Bonus Issue的英文解释

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.

• permanent [´pə:mənənt]   a.永久的；不变的   (初中英语单词)
• proportion [prə´pɔ:ʃən]   n.比率 vt.使成比例   (初中英语单词)