Dividend plan is often accompanied by capital stock expansion such as share allocation and capitalization of share premium. 股利分配方案往往伴随着配股,转增资本等股本扩张行为;
It is formed due to several reasons capital stock premium, present acceptance assets assessment appreciation and foreign currency converting difference, and so on. 它是由资本溢价、股本溢价、接受捐赠、资产评估增值、外币折算差额等原因形成的。