In corporate finance, a scrip issue, also known as capitalisation issue or bonus issue, is the process of creating new shares which are given free of charge to existing shareholders. It is a form of secondary issue where a company's cash reserves are converted into new shares and given to existing shareholders, or an issue of additional shares to shareholders in proportion to the shares already held. A scrip issue is usually done when a company does not have sufficient liquidity to pay a cash dividend.
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| - Dividendo en acciones (es)
- Scrip issue (en)
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| - El dividendo en acciones (en inglés Scrip dividends o scrip issue) es un forma de retribución a los accionistas mediante la entrega gratuita de nuevas acciones de la misma entidad. Este es un sistema alternativo al dividendo activo en el que se paga la remuneración en dinero en efectivo. (es)
- In corporate finance, a scrip issue, also known as capitalisation issue or bonus issue, is the process of creating new shares which are given free of charge to existing shareholders. It is a form of secondary issue where a company's cash reserves are converted into new shares and given to existing shareholders, or an issue of additional shares to shareholders in proportion to the shares already held. A scrip issue is usually done when a company does not have sufficient liquidity to pay a cash dividend. (en)
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| - El dividendo en acciones (en inglés Scrip dividends o scrip issue) es un forma de retribución a los accionistas mediante la entrega gratuita de nuevas acciones de la misma entidad. Este es un sistema alternativo al dividendo activo en el que se paga la remuneración en dinero en efectivo. La entrega de las acciones gratuitas al accionista se puede realizar por dos vías, mediante una ampliación de capital, que se distribuye entre los poseedores de las acciones en proporción al capital antiguo, la sociedad entrega a cada accionista unos derechos de suscripción por acción poseída que le permitirán acudir a la ampliación o vender estos derechos en bolsa. La segunda posibilidad es que las acciones procedan de la autocartera que posea la sociedad. En muchas ocasiones las empresas otorgan la opción a los accionistas de que escojan su forma de retribución pudiendo elegir entre recibir acciones, vender sus derechos de suscripción a la propia entidad emisora a un precio prefijado o vender sus derechos en Bolsa al precio o cotización que tengan en este mercado, estas dos últimas opciones suponen una dilución de la participación del accionista en el capital de la sociedad. Las razones de esta forma de remuneración del accionista son por un lado que requiere un menor esfuerzo financiero de la entidad que reparte el dividendo, puesto que de esta forma no disminuye su caja y mejora la capitalización de la empresa. También pueden intervenir razones fiscales, por cuanto estas dos vías de remuneración suelen tener un tratamiento fiscal diferente; mientras que el dividendo en dinero suele constituir un ingreso que debe ser incluido como tal en la declaración del Impuesto sobre la renta, que a su vez puede contemplar un mínimo que queda exento. Por el contrario el recibir nuevas acciones gratuitas de un aumento de capital no constituye un ingreso del IRPF, no está sometido a retención fiscal y se aplaza la tributación hasta el momento en que se vendan las acciones. (es)
- In corporate finance, a scrip issue, also known as capitalisation issue or bonus issue, is the process of creating new shares which are given free of charge to existing shareholders. It is a form of secondary issue where a company's cash reserves are converted into new shares and given to existing shareholders, or an issue of additional shares to shareholders in proportion to the shares already held. A scrip issue is usually done when a company does not have sufficient liquidity to pay a cash dividend. A company declaring a scrip dividend gives the shareholders the option to either receive the dividend in cash or to receive additional shares. This is different than a bonus issue as shareholders do not have a choice with a bonus issue event. Scrip dividends are in some ways similar to DRIPs as they give the shareholders the option to receive the dividend in cash or stock. Unlike DRIPs, however, scrip dividends are exempt from stamp duty and not subject to brokerage / dealing fees, because they are considered a stock issue by the company and not a reinvestment by the shareholder. The issue is calculated relative to existing holdings. This means that, for example, one new 'scrip' share may be issued for every ten shares currently owned. The company issuing the scrip shares has now expanded the number of shares in existence, but not increased the value of the company. This means that the relative value of each pre-existing share has been reduced slightly. The investor has the right to sell the new scrip shares in the market. However, the investor must still report the cash value of the scrip dividend on his tax return like a normal cash dividend. This differs from a stock dividend in the United States, where the investor does not pay any tax on receipt of the shares and then only capital gains taxes on the stock dividend until the shares are sold. (en)
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