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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Modern Language Association (MLA):
Capitalisation Issue. Payroll & Accounting Heaven Ltd. September 20, 2019
Chicago Manual of Style (CMS):
Capitalisation Issue. Payroll & Accounting Heaven Ltd. (accessed: September 20, 2019).
American Psychological Association (APA):
Capitalisation Issue. Retrieved September 20, 2019, from website:

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