配股融资是指为支付超过现金流量的购货款或为取得资产所采取的筹集资金的行为。按照惯例,公司配股时新股进行折价处理,原股东拥有优先认购权认购权,按照原有股权比例在原股东之间分配。折价部分是公司把资本公积金转为资本无偿分配给原有股东,资本公积转为资本,权益减少,所以产权比率上升。
With the development of our country’s security market, rights issues has been one of the most important financing channels of China’s listed companies.
自九十年代初我国证券市场起步发展以来,配股融资一直是上市公司进行股权再融资的主要方式之一。
参考来源 - 上市公司配股行为与公司业绩的实证研究·2,447,543篇论文数据,部分数据来源于NoteExpress
上市公司再融资,即股权再融资,在我国的表现形式主要包括配股、增发、可转债以及2006年推出的可分离转债四种形式。
The refinancing of listed companies or seasoned equity offerings are comprised of rights offering, additional share issuing, convertible bonds and equity warrant bond which was introduced in 2006.
对上市公司采用配股和增发的原因进行了分析,对比了公司采用不同的再融资方式对股东利益的影响。
Analyzing the reason why the listed companies adopt rationed stock and new shares issue, contrasting the influence to shareholders' benefit in different ways of refinancing.
我国上市公司股权再融资方式主要是增发和配股两种方式。
The main methods of secondary equity offering (SEO) in China capital market are rightsoffering and Secondary public offering (SPO).
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