题目翻译:一家公司发放财产股息给股东.财产股息的形式是发放某一家子公司的股票给股东.问这属于下面哪一种方式?
考点: Spin-off的含义. 关键词: property dividend,100%
解题思路:了解每一种选项的含义,判断是否属于题目描述的情况.
Answer (A) is correct . A spin-off creates a new, separate entity. It is accomplished by distributing a property dividend in the form of stock of another corporation to shareholders, who then become shareholders of both corporations. spin-off属于将另一家公司的股票发放给股东,让他们成本另一家子公司的所有人,属于财产股利
Answer (B) is incorrect because A stock split is accomplished by a corporation issuing additional shares of its own stock to shareholders.
Answer (C) is incorrect because A scrip dividend is one that is payable in the form of notes payable.
Answer (D) is incorrect because A reverse split occurs when a corporation reduces the number of its outstanding shares.
