| 单词 | Dividend bonus plan |
| 释义 | 股息紅利計劃 A scheme where shareholders may elect to have bonus shares issued in lieu of dividends: BTR Nylex Ltd v Churchill International Inc (1992) 9 ACSR 361. Dividends are declared and paid by the company only to those shareholders who do not participate in the plan, while for participants, shares are issued instead of the dividend that would otherwise have been declared. The shares issued are paid up by capitalising any sum lawfully available for distribution to members by way of dividend: BTR Nylex Ltd v Churchill International Inc, supra. Share premium account and capital redemption reserve of a company can be used to pay up unissued shares and issued to the members as fully paid bonus shares: Companies Ordinance (Cap 32) ss 48B, 79A, 79P. Dividend bonus plans are distinguished from dividend reinvestment plans, the latter referring to where dividends are declared on all shares but are credited to the participants’ account and used to pay for shares to be distributed to them as fully paid shares, such shares not being bonus shares: BTR Nylex Ltd v Churchill International Inc, supra. Also known as ‘share investment plan’ or ‘bonus share plan’. See also Dividend; Dividend reinvestment plan. 股東可以選擇獲發紅股以代替股息的計劃：BTR Nylex Ltd v Churchill International Inc (1992) 9 ACSR 361。公司僅會向不參與有關計劃的股東宣布及支付股息，而對於參與者而言，則會發出代替原本擬宣布的股息的股份。透過將任何以股息的方式合法地可供分發予成員的任何款項資本化以繳付發出的股份：BTR Nylex Ltd v Churchill International Inc, 見上文。公司可將股份溢價帳及資本贖回儲備運用於繳足公司未發行股份的股款，而該等股份乃即將以全部繳付股款的紅股的形式發行予公司成員者：《公司條例》（第32章）第 48B, 79A及 79P條。股息紅利計劃與股息再投資計劃有別，股息再投資計劃指會向所有股份宣布股息，但會記入參與者的帳戶，並用以支付分發予他們作為全部繳付的股份，此等股份並非紅利股份：BTR Nylex Ltd v Churchill International Inc, 見上文。另稱Dividend; Dividend reinvestment plan。 |
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