Bonus issue
Free shares issued to existing shareholders from reserves.
An issue of shares to existing shareholders in proportion to their holdings, paid up from reserves, without any cash being received.
Passende Übungsfragen
☝️ Single
A company makes a bonus (capitalisation) issue of one new share for every four held. What is the effect on total equity?
No change in total equity; reserves are converted into share capital
Cash increases by the nominal value of the new shares
Total equity increases by the nominal value of the new shares
Total equity decreases by the nominal value of the new shares
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