| dbo:abstract |
Bonus shares are shares distributed by a company to its current shareholders as fully paid shares free of charge. * to capitalise a part of the company's retained earnings * for conversion of its share premium account, or * distribution of treasury shares. An issue of bonus shares is referred to as a bonus share issue. A bonus issue is usually based upon the number of shares that shareholders already own. (For example, the bonus issue may be "n shares for each x shares held"; but with fractions of a share not permitted.) While the issue of bonus shares increases the total number of shares issued and owned, it does not change the value of the company. Although the total number of issued shares increases, the ratio of number of shares held by each shareholder remains constant. In this sense, a bonus issue is similar to a stock split. (en) Gratisaktien (besser: Berichtigungsaktien, Zusatzaktien) sind Aktien, die im Rahmen einer Kapitalerhöhung aus Zuführung von Rücklagen ausgegeben werden. (de) 红利（英語：bonus share）是公司的利润提取各种公积金、公益金、优先股股息后剩余的盈利，按照股东（不含优先股股东）持股比例分配给股东。 股东获得红利的多少根据公司的经营盈亏而变动，是不固定的。而股息是按照股票票面金额的一个固定比率向股东支付利息，不随股票二级市场上股价波动与公司经营业绩情况而变化。 (zh) |
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| rdfs:comment |
Gratisaktien (besser: Berichtigungsaktien, Zusatzaktien) sind Aktien, die im Rahmen einer Kapitalerhöhung aus Zuführung von Rücklagen ausgegeben werden. (de) 红利（英語：bonus share）是公司的利润提取各种公积金、公益金、优先股股息后剩余的盈利，按照股东（不含优先股股东）持股比例分配给股东。 股东获得红利的多少根据公司的经营盈亏而变动，是不固定的。而股息是按照股票票面金额的一个固定比率向股东支付利息，不随股票二级市场上股价波动与公司经营业绩情况而变化。 (zh) Bonus shares are shares distributed by a company to its current shareholders as fully paid shares free of charge. * to capitalise a part of the company's retained earnings * for conversion of its share premium account, or * distribution of treasury shares. An issue of bonus shares is referred to as a bonus share issue. (en) |
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Gratisaktie (de) Bonus share (en) 红利 (zh) |
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