| 单词 | Bonus dividend |
| 释义 | 紅利股息 An exceptional dividend declared out of profits of the company payable in cash in addition to the normal dividend. It may not be repeated in future due to the occurrence of an event. In the context of securities, a bonus dividend may be treated as a payment of amounts owing on a new share issue, instead of a straight cash payment, the company may issue in proportion to the number of shares already held by each shareholder. In the context of insurance, a bonus dividend arising from profits may be allocated on a pro-rata basis to policyholders, becoming payable when the sum insured becomes payable: Prudential Insurance Co v IRC [1904] 2 KB 658. See also Bonus share issue; Dividend. 從公司利潤中宣佈分派的特別股息，應在正常股息以外以現金派發的股息。如因若干情況發生，則在將來未必重覆派發此項股息。就證券方面而言，可視紅利股息為發行新股時代替現金須繳付的款項，公司可以按股票所持比例派發給每一位股東。就保險方面而言，從利潤產生的紅利股息，可按比例分配給保單持有人，並於須付投保額時應付紅利股息給保單持有人： Prudential Insurance Co v IRC [1904] 2 KB 658。另見 Bonus share issue; Dividend。 |
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