ACCA F3知识点Bonus and rights issue.docx

ACCA F3知识点Bonus and rights issue创立财经培训新标准 ACCA F3知识点：Bonus and rights issue 今天给大家来分享一下ACCA F3中关于Bonus and rights issue。Bonus issue, 即红利股发行；rights issue，即权利股发行。 Bonus issue: Sometimes extra shares may be issued-to existing shareholders without them having to pay anything, such an issue is called a bonus issue. The new shares are issued to the existing shareholders in proportion to their current shareholdings, e.g. 1 for every 50 shares held, because no cash is involved, the double entry will be: Dr Reserves Cr ordinary share capital A bonus issue does not raise finance for a company, as the shares are issued for no consideration.(i.e. for free). Each share becomes worth less ( as there are more shares in issue but the value of the company as a whole remains the same), and so more marketable. Share capital increases (at the expense of other reserves) and so may seem more appropriate when compared to net assets. Rights issue: On other occasions, existing shareholders are given the right (not an obligation) to buy shares in the company at a discount price. The right to purchase what number of shares depends again on their current shareholdings. Such an issue is called a rights issue. A rights issue differs from a bonus issue in that cash actually from the shareholders to the company. 好，今天就给大家先说到这。 此文为浦江.财经原创，如需转载请注明出处！ 微信号：CPA会计之家、CMA论坛、CFA论坛