政策建议,按股票发行价格折合非流通股东的持股数量,是实现全流通的有效路径。
The policy suggests that the effective way to operate interest circulating is to converse capital shares appointment of non-circulation stockholders according to stock issue price.
在发行有面值的股票时,不管发行价格高于或低于票面值,按发行股份的票面值贷记股本账户。
When par value stock is issued, the Capital stock account is credited with the par value of the shares issued, regardless of whether the issuance price is more or less than par.
第一百二十八条股票发行价格可以按票面金额,也可以超过票面金额,但不得低于票面金额。
Article 128 Shares may be issued at or above their par value, but shall not be issued below their par value.
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