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上市公司在年报或半年报中,经常会采取以资本公积转增股本或以盈余公积和未分配利润转增股本的方式,实现股本总额的增加或向投资者分配所有者权益。以资本公积转增股本俗称“转”股,是上市公司将发行股票时发行价超过股票面值部分形成的资本公积金——股本溢价拿出一部分用于转增股本,将转增的资本公积按股票面值折算为股票数量,同时按持股比例分配给投资者。“转”股的结果,使上市公司的股本总额和股票数量增加,资本公积金——股本溢价金额相应减少,资产、负债和所有者权益总额不变,仅仅是权益内
In the annual report or semi-annual report, the listed company often adopts the method of converting capital reserve into share capital or transferring surplus reserve and retained earnings into share capital, so as to realize the increase of total share capital or distribute the owner’s equity to investors. Capitalization of common stock into capital, commonly known as “transfer ” shares, the issuance of shares when the listed company will issue more than the nominal value of shares formed part of the capital reserve - share capital premium to take part in the capital increase for the transfer of capital, The public reserve is converted to the number of shares according to the par value of the shares and is allocated to the investors according to the shareholding proportion. As a result, the total capital stock and the number of shares of the listed company will increase, and the capital surplus will be reduced accordingly. The total amount of assets, liabilities and owners’ equity will remain unchanged,