免费发行的中文解释

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。 亦称为资本化发行(capitalization issue)，发行红股(bonus issue)及股利股票发行(scrip issue)。

Free Issue的英文解释

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 their existing holdings. Also known as a capitalization issue or 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)