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  1. #2977465

    eisiúint chaipitlithe nó bónaseisiúint (dá dtagraítear uaireanta mar dhíbhinn stoic);

    a capitalisation or bonus issue (sometimes referred to as a stock dividend);

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  2. #2977469

    28 In eisiúint chaipitlithe nó bónaseisiúint nó i scoilteadh scaireanna, eisítear gnáthscaireanna ar scairshealbhóirí atá ann cheana gan aon chomaoin bhreise.

    28 In a capitalisation or bonus issue or a share split, ordinary shares are issued to existing shareholders for no additional consideration.

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)