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

Cite Term

To help you cite our definitions in your bibliography, here is the proper citation layout for the three major formatting styles, with all of the relevant information filled in.

Page URL
Modern Language Association (MLA):
Capitalisation Issue. Payroll & Accounting Heaven Ltd. November 17, 2019
Chicago Manual of Style (CMS):
Capitalisation Issue. Payroll & Accounting Heaven Ltd. (accessed: November 17, 2019).
American Psychological Association (APA):
Capitalisation Issue. Retrieved November 17, 2019, from website:

Definition Sources

Definitions for Capitalisation Issue are sourced/syndicated from:

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