Shareholders' allotment - Kabunushiwariate

Japanese: 株主割当て - かぶぬしわりあて

Along with public offerings and third-party allotments, this is one of the methods of capital increase for a corporation, in which new shares are allocated to shareholders at a fixed ratio according to the number of shares they hold. The provision of subscription rights to new shares to shareholders is either stipulated in the articles of incorporation, or decided by the board of directors at the time of issuing new shares (Article 199 of the Companies Act). In Japan, since before World War II, it has been the practice of preferentially allocating new shares to shareholders at face value, but in recent years there has been an increase in public offerings at market value. → Public offerings → Related topic: Issuance of shares at market value

Source : Heibonsha Encyclopedia About MyPedia Information

Japanese:

公募増資，第三者割当増資と並ぶ株式会社の増資の方法の一つで，増資新株を株主の持株数に応じた一定比率で割り当てるもの。新株引受権を株主に与える旨を定款で定めるか，新株発行の際に取締役会が決める（会社法199条）。日本では第２次大戦前から増資新株を額面金額で優先的に株主に割り当てる慣習が続いてきたが，近年は時価による公募発行が増加している。→公募発行
→関連項目株式時価発行

出典　株式会社平凡社百科事典マイペディアについて　情報

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