什麼是Bonus Issue & Right issue??
請問有無人幫我用中文解釋給我知什麼是Bonu issue & Right issue,在會計上怎用?Drebit什麼,Cr 什麼呀???它們的性質是什麼呀??我真的不明白呀.....
- DORISLv 71 十年前最愛解答
In a rights issue (供股)，every existing shareholder has the "rights" to subscribe new shares in a company at the rights issue price on a pro rata basis. That is why we call it a "rights" issue. Depends on the size, it may be 1 for 2 held (二供一) or 2 for 3 held (三供二) or any other ratio determined by the company. The rationale behind is to avoid dilution of shareholdings and the existing shareholdersthe should have the pre-emptive rights . In all cases, the shareholder can choose to subscribe; partially subscribe or not to subscribe the new shares. Sometimes, the "rights" to subscribe are tradeable in the market and sometimes not, depends on the issuer (i.e. the listed company). If a shareholder chooses not to subscribe, his/her shareholding will be diluted.
dr bank (因為有錢收)
dr retained profit/ profit & loss account (因為以低過市價買)，公司會蝕咗錢)
cr share(因為少咗ordinary / preference shares)
In a bonus issue, existing shareholders will receive bonus shares, i.e. they do not have to pay money for the shares. Shares are given as a bonus. It resembles to a dividend payout except that in a bonus issue, the company pays shares, not cash. They also have a ratio like 1 for 10 (十送一紅股) or 1 for 5 (五送一紅股) and of course could be any other ratio decided by the board of the company.
Obviously, shareholders should welcome a bonus issue because they don't have to pay for the bonus shares. On the other hand, sharedholders sometimes dislike rights issue because it usually means the shareholders have to slash out more money for a stock that they have already been holding.
dr retained profit / profit & loss account (因為公司送股給人，會蝕咗錢)
cr ordinance shares/ preference share
bonus issue，公司想弄細d 個股價，因為多股ge 話，個價會降，從而令細股東都買到股票
- 匿名1 十年前
Bonu issue(紅股) Right issue(認股權)