Define: Capitalisation Issue

UK Accounting Glossary

Definition: Capitalisation Issue


Quick Summary of Capitalisation Issue


Issue of shares to existing shareholders in proportion to shares already held. Raises no new finance but changes the mix of share capital and reserves.



What is the dictionary definition of Capitalisation Issue?

Dictionary Definition


A capitalisation issue, also known as scrip issue or bonus issue, 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.


Full Definition of Capitalisation Issue




Capitalisation Issue FAQ's



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Definition Sources


Definitions for Capitalisation Issue are sourced/syndicated from:

  • Oxford Dictionary Of Economics
  • BusinessDictionary.com
  • Oxford Dictionary Of Accounting
  • Oxford Dictionary Of Business & Management

This glossary post was last updated: 23rd December 2018.