Bonus issue与scrip dividengs 怎么区别？
红股（Bonus shares/bonus issue）红股即股份公司在利润分配时以股票股利的形式，给股东“送股”，增加股份公司和持权股东股份数的扩股行为。在股份公司持续经营过程，其资金来源于公司所得税后的盈余积累，包括所有者权益类中的“盈余公积金”和“未分配利润”两项，不包括用“资本公积金”转增股本的“转股”。红股是免费派送予股东的股份。投资者可将红股视为股息的一部分。值得注意的是，红股会摊薄每股盈利、每股派息等，当然亦会摊薄股价。
scrip dividend（以股代息）即是上市公司通过给予投资者选择权，投资者可以选择收取现金股利，也可以选择以现金股利按照市场价购买公司发行的新股。以股代息本质上是一种再融资行为。
【试题内容】
{"result":true,"msg":"\r\n3.8.5 Bonus issues
\r\nA bonus/scrip/capitalisation issue is the capitalisation of the reserves of a company by the issue of additional shares to existing shareholders, in proportion to their holdings.
\r\nFor example, if a company with issued share capital of 100,000 ordinary shares of $1 each made a one for five scrip issue, 20,000 new shares would be issued to existing shareholders. Issued share capital would be increased by $20,000, and reserves（probably share premium account, if there is one）reduced by this amount.
\r\nBy creating more shares in this way, a scrip issue has the advantage of making shares cheaper and therefore （perhaps）more easily marketable on the stock exchange.
\r\nFor example, if a company"s shares are priced at $6 on the stock exchange, and the company makes a one for two scrip issue, we should expect the share price after the issue to fall to
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