| 单词 | Bonus share dividend |
| 释义 | 紅股股息 A dividend paid to a shareholder where the entitlement to receive the dividend is satisfied in whole or in part by the issue of a share usually in the company paying the dividend. Dividends of bonus shares are included in the definition of ‘distribution’ under Inland Revenue Ordinance and such dividend, if distributed in respect of a borrowed stock, may be included in an assessment of profits tax: Inland Revenue Ordinance (Cap 112) s 15E. 如藉股票的發行全部或部分符合享有股息的權利，則會支付股息予有關的股東，通常由公司支付有關的股息。紅股股息包含在《稅務條例》的「派發」的定義內，如該股票以被借用證券形式派發，則在評估利得稅時，可包括紅股股息：《稅務條例》（第112章）第15E條。 |
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