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Airgeadas Scairtheastais nua a eisiúint do scairshealbhóirí atá ann cheana féin chun carn na mbrabús i gcúlchistí cláir chomhardaithe comhlachta a léiriú. Próiseas é dá réir sin chun airgead ó chúlchistí na cuideachta a thiontú go caipiteal eisithe. Ní íocann na scairshealbhóirí as na scaireanna nua agus ní fheictear go bhfuil siad níos fearr as.
Finance The issue of new share certificates to existing shareholders to reflect the accumulation of profits in the reserves of a company's balance sheet. It is thus a process for converting money from the company's reserves into issued capital. The shareholders do not pay for the new shares and appear to be no better off.