Disclosure Decoder한국어

Rights issue, bonus issue and capital reduction: filing terms

Meanings only for terms that appear in DART major event reports. No view on good or bad and no view on prices.

Rights issue (유상증자)
A company issues new shares and takes money for them, which raises its share capital.
Bonus issue (무상증자)
A company moves reserves into share capital and gives shareholders new shares without taking payment.
Capital reduction (감자)
A company cuts its share capital, either by reducing the share count or by paying money back to shareholders.
Reduction without payment (무상감자)
A capital reduction that cuts the share count and pays shareholders nothing.
Shareholder allotment (주주배정)
A method that offers new shares to existing shareholders in proportion to the shares they hold.
Third-party allotment (제3자배정)
A method that assigns new shares to a specific party chosen by the company.
Public offering (일반공모)
A method that takes subscriptions for new shares from investors at large.
Record date (신주배정기준일)
The date that sets who receives new shares. Holders on the register that day are eligible.
Ex-rights (권리락)
Shares start trading without the right to receive the new shares.
Par value (액면가액)
The amount per share set in the articles. It differs from the market price.
Total shares issued (발행주식총수)
The full count of shares a company has issued and that are outstanding.
Correction (기재정정)
A filing that fixes the content of an earlier report and is filed again. It gets a new filing number.
Major event report (주요사항보고서)
A report a company must file by law when it decides something that weighs on its business.
Convertible bond (전환사채)
A bond with a right to swap it for shares under set terms.
Treasury stock (자기주식)
Shares of a company that the company itself holds.

Fields this site shows

The left name is the field name in the OpenDART response. The screen shows the name on the right.

Rights issue filings (유상증자)

nstk_ostk_cntNew shares, common (shares)
nstk_estk_cntNew shares, other classes (shares)
fv_psPar value per share (KRW)
bfic_tisstk_ostkTotal shares before issue, common
bfic_tisstk_estkTotal shares before issue, other classes
fdpp_fcltUse of funds, facilities (KRW)
fdpp_bsninhUse of funds, business acquisition (KRW)
fdpp_opUse of funds, operations (KRW)
fdpp_dtrpUse of funds, debt repayment (KRW)
fdpp_ocsaUse of funds, buying other companies' securities (KRW)
fdpp_etcUse of funds, other (KRW)
ic_mthnIssue method

Bonus issue filings (무상증자)

bdddBoard resolution date
nstk_ostk_cntNew shares, common (shares)
nstk_estk_cntNew shares, other classes (shares)
fv_psPar value per share (KRW)
bfic_tisstk_ostkTotal shares before issue, common
bfic_tisstk_estkTotal shares before issue, other classes
nstk_asstdRecord date for allotment
nstk_ascnt_ps_ostkNew shares per share held, common
nstk_ascnt_ps_estkNew shares per share held, other classes
nstk_dividrkDividend start date for new shares
nstk_dlprdPlanned delivery date of new share certificates
nstk_lstprdPlanned listing date of new shares

Capital reduction filings (감자)

bdddBoard resolution date
crstk_ostk_cntShares reduced, common (shares)
crstk_estk_cntShares reduced, other classes (shares)
fv_psPar value per share (KRW)
bfcr_cptCapital before reduction (KRW)
atcr_cptCapital after reduction (KRW)
bfcr_tisstk_ostkTotal shares before reduction, common
atcr_tisstk_ostkTotal shares after reduction, common
cr_rt_ostkReduction ratio, common (percent)
cr_stdReduction record date
cr_mthReduction method
cr_rsReason for reduction
crsc_gmtsck_prdPlanned shareholders meeting date
crsc_trspprpd_bgdPlanned trading halt, start
crsc_trspprpd_eddPlanned trading halt, end
crsc_nstklstprdPlanned listing date of new shares
ftc_stt_atnFair Trade Commission filing required

Sources