本文发表在 rolia.net 枫下论坛in the case of a 2-for-1 stock split, the number of shares is doubled and the price per share is decreased by 50%. If before the split, you owned 100 shares valued at $60 each, you would now own 200 shares each worth $30. If the stock split was 5-for-1, your previous 100 shares valued at $60 would become 500 shares, each worth $12. In each of these cases, the total market value is the same ($6,000). This also applies when a consolidation (reverse split) takes place, and the number of shares decreases and the price increases proportionally. For example, 600 shares worth $10 each that are consolidated 1-for-3 become 200 shares worth $30 each.
In each of the above cases, no stock dividend is considered to have been issued, no disposition or acquisition is considered to have occurred, and the event is not taxable. However, the adjusted cost base (ACB) of the shares must be recalculated to reflect each split or consolidation, and when there is a disposition of the shares, the new ACB will be used to calculate the capital gain or loss.更多精彩文章及讨论,请光临枫下论坛 rolia.net
In each of the above cases, no stock dividend is considered to have been issued, no disposition or acquisition is considered to have occurred, and the event is not taxable. However, the adjusted cost base (ACB) of the shares must be recalculated to reflect each split or consolidation, and when there is a disposition of the shares, the new ACB will be used to calculate the capital gain or loss.更多精彩文章及讨论,请光临枫下论坛 rolia.net