{"iri":"https://spec.edmcouncil.org/fibo/ontology/CAE/CorporateEvents/SecurityRelatedCorporateActions/BonusSharePlanDistribution","label":"bonus share plan distribution","definition":"Event in which shares are issued from the Share Premium Reserve of the company and are considered as a capital distribution rather than a disbursement of income, with different tax implications. SWIFT Definition (adapted above) \"Typically found in Australia, shares are issued from the Share Premium Reserve of the company and are considered as a capital distribution rather than a disbursement of income, with different tax implications.\" To be researches further. There are certainly Share Plans in Australia, where you can take a dividend as shares. Thewse would be in the nature of Bonus Shares. They are a tradeoff from cash dividends. Other terms to model: A \"Scheme of Arrangment\" - does this change the capital reserves or is it just another word for restructure. An arrangement with the company's debtors, and coule potentially change the capital base by converting the debt to shares (see other diagram note with these in).","license":"https://spdx.org/licenses/MIT","source":"fibo","source_url":"https://spec.edmcouncil.org/fibo/"}