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除权.
除權(英語:Ex-Right)指的是股票的發行公司依一定比例分配股票給股東,作為「股票股利」(配股/股利),此時增加公司的總股數。
美國稱股票除權為「股票分割」(Stock split),但美國稅法認為股票分割後每股股價應等比例降低,股東不算得到股票股利,所以不須繳所得稅,但在台灣若有除權股東須繳所得稅。
除了股票股利之外,發行公司也可分配「現金股利」給股東,此時則稱為除息。
除權參考價
- 除息參考價÷(1+配股率)=(除息前一日收盤價-現金股利)÷(1+配股率)
- (註:只有除權時,現金股利=0)
例如
如配股比率為 25/1000 (25‰, 2.5%),表示原持有 1000 股的股東,在除權之後,股東的持有股數會增加成為 1025 股。此時,公司總股數則膨脹了 2.5%,股票數量增加,因此在公司股票總市值短期不變的假設下,名目上每股股票價格應該等比例降低。除權參考價格為除權前一日收盤價除以 1.025 (1+25‰),若除權後股價漲回除權前收盤價,稱為填權,未能漲回除權前收盤價,則稱為貼權。
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