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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.
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.
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