| 单词 | Shareholders' dividend plan |
| 释义 | 股東股息計劃 A scheme which provides the opportunity for holders of securities to accept securities in lieu of dividends or interest payment either in part or in full, at the election of the holder. In most cases the new shares are free of brokerage and commissions, and sometimes they are issued at a discount. For companies, the plans represent a relatively inexpensive source of equity finance. Once a shareholding is registered with a plan, reinvestment takes place automatically each time the company declares a dividend and the shareholder receives a new share certificate. See also Class of shares. 在這計劃下，證券持有人有機會選擇接受證券、以代替部分或全部的股息或利息付款。新股大多數免繳經紀費和佣金，並且有時會以折扣價發行。就公司而言，此等計劃代表相對而言廉價的股本融資的來源。一旦股票在一項計劃註冊，則每次公司宣布股息，再技資便會自動發生，而股東會獲得新的股票證明書。另見 Class of shares。 |
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