bonu issue+revaluation reserve

2010-01-06 11:34 pm

如何一間上市公司想派發bonu issue俾d ordinary share holders, d 錢應該係邊度扣?share premium 定係reserve?

另外, gain on revaluation要放落revaluation reserve, 咁revaluation reserve會唔會放落Balance sheet, 如果會放, 又會放落邊一pt?

回答 (1)

Anchel

2010-01-07 2:58 am

✔ 最佳答案

Bonus Issue要跟以下次序write off:
1. capital redemption reserve
2. share premium
3. other capital reserce
4. general reserve
5. retained profits
所以你條問題可以答兩邊都得, 但reserve一定要係non-distributable reserve.
Revaluation reserve係放入Balance Sheet的Reserve(Equity裡)部分, 係同retained earning、share premium及其他reserve等分開寫.
回樓上, 重新估值的asset的amount才是放入asset. 升值是Dr: Fixed Asset Cr: Revaluation Reserve.

參考: Textbook: Adv. Financial Accounting in HK

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