| 单词 | Bonus share issue |
| 释义 | 紅股發行 The distribution of undistributed profits of a company in the form of newly issued share capital as opposed to an allotment of cash. 1. Bonus shares are excepted from the definition of ‘distribution’ in the Companies Ordinance and therefore the issue of fully or partly paid bonus shares need not be from profits available for distribution: Companies Ordinance (Cap 32) ss 79A, 79B. However, if the bonus shares are to be paid up, the money from which it is paid up must not be from the unrealised profits unless prior to 1 September 1991 the company’s Articles of Association authorised the application of unrealised profits in such a manner: Companies Ordinance (Cap 32) ss 79B, 79N. 2. Bonus shares issued by a company are included in the definition of ‘distribution’ under the Inland Revenue Ordinance (Cap 112) and such shares issued in respect of a borrowed stock may be included in the assessment of profits tax: Inland Revenue Ordinance (Cap 112) s 15E. See also Dividend; Share. 將公司未分發的利潤以新發行股本的形式分發，而非以分配現金的形式派發。1. 紅股於《公司條例》的「分發」的定義內屬例外情況，因而已繳足或已繳部份的紅股的發放毋須從可供分發的利潤中分發：《公司條例》（第32章）第79A，79B條。但如須繳足紅股，除非於1991年9月1日之前，有關公司的組織章程細則已授權運用其未實現的利潤作繳付紅股款項的用途，否則用以繳付紅股的款項必不可運用其未實現的利潤繳付：《公司條例》（第32章）第79B，79N條。 2. 公司發放的紅股包括在《稅務條例》（第112章）中的「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：《稅務條例》（第112章）第15E條。另見 Dividend; Share。 |
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