bonus shares

bonus shares
shares allotted free to existing members of the company, usually in proportion to their existing shareholdings, and paid up by an accounting transfer to share capital account from profit and loss account, revaluation reserve, share premium account or capital redemption reserve.

Collins dictionary of law. . 2001.

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  • bonus shares — bonus issue Shares issued to the existing shareholders of a company following a scrip issue The number of shares received depends on the level of the shareholding prior to the bonus issue. The number of bonus shares is usually one share for a… …   Big dictionary of business and management

  • bonus shares — Shares issued to the existing shareholders of a company following a scrip issue. The number of shares received depends on the level of the shareholding prior to the bonus issue. The number of bonus shares is usually one share for a specified… …   Accounting dictionary

  • bonus shares — It is the issue of new fully paid up shares to existing shareholders on a pro rata basis. The impact of a bonus issue is to reduce the share price as the same market capitalisation of the company is spread over a larger number of shares, which in …   Financial and business terms

  • bonus shares — extra shares received as a gift …   English contemporary dictionary

  • bonus issue — noun An issue of additional shares (bonus shares) to a company s shareholders in proportion to their existing shareholding, representing a capitalization of reserves • • • Main Entry: ↑bonus …   Useful english dictionary

  • Bonus share — A bonus share is a free share of stock given to current shareholders in a company, based upon the number of shares that the shareholder already owns. While the issue of bonus shares increases the total number of shares issued and owned, it does… …   Wikipedia

  • bonus issue — Also known as a scrip issue or capitalisation issue. An issue of new shares to existing shareholders in the same proportions as their existing holdings. Although the shareholders do not pay for the new shares they are not receiving something for… …   Law dictionary

  • bonus — bo‧nus [ˈbəʊnəs ǁ ˈboʊ ] noun [countable] 1. HUMAN RESOURCES an extra amount of money added to an employee s wages, usually as a reward for doing difficult or good work: • The bonus is discretionary but linked to performance. • The car company is …   Financial and business terms

  • bonus — I noun additive, benefit, boni, boon, bounty, dividend, donation, extra, gift, gratuity, honorarium, incentive, perquisites, pourboire, premium, prime, reward, something over and above, surplus, surplusage, tip associated concepts: bonus stock II …   Law dictionary

  • bonus stock — ➔ stock1 * * * bonus stock UK US noun [C or U] FINANCE, STOCK MARKET ► payment of part of a company’s profits to shareholders in the form of extra shares rather than dividends: »Shareholders are paid dividends in the form of bonus stock issues …   Financial and business terms

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