转增股本

所谓送转，是指以红股作为股利派发和转增股本。

The concept of stock dividend is bonus issue and Accumulation Fund Turning to increase subscribed .

董事会还拟定，2006年度不进行资本公积金转增股本。

The board also proposes that no capital reserve shall be converted into share capital for2006 .

用盈余公积转增股本、弥补亏损、分派股利的，应说明有关决议。

If share increase by transferring surplus reserve , losses to be covered and dividend distribution , relative resolution shall be stated ;

本文对我国股票市场上广泛存在的送股和公积金转增股本的行为动机进行了分析和讨论。

The paper analyzed the motivation of the stock pidend and the transfer of reserve to common shares of Chinas listed companies .

若用资本公积转增股本，应说明其履行的法律程序及有关决议。

In the event of increase of capital stock by capital reserves , the legal procedure implemented and relative resolution shall be stated ;

与公司业绩、利润等事项有关的信息，如财务业绩、盈利预测和利润分配及公积金转增股本等；

Information relating to the Company performance , profit and the same , such as its financial performance , profit forecast , profit distribution and share capital increase from accumulation fund , etc.

投资者普遍认为对投资决策极重要的公开信息项目有年度报告、利润分配及转增股本实施公告、首次发行或二次发行招股说明书及发行公告等。

Investors consider the following documents as key information for their decision making-annual reports , announcements on profit distribution and capitalization of capital reserves , prospectus for IPOs and secondary public offerings and pronouncement on shares issue .

股利分配方案往往伴随着配股，转增资本等股本扩张行为；

Dividend plan is often accompanied by capital stock expansion such as share allocation and capitalization of share premium .