A bonus share (Swedish: fondaktie) is a share issued through a bonus issue. The company transfers funds from its equity to its share capital, and the shareholders receive new shares without paying.
Bonus shares are normally allocated in proportion to existing holdings, so the owners' stakes remain unchanged while the number of shares increases. The right to receive bonus shares is called a bonus share right. The new shares must be entered in the share ledger with share numbers and owners.

A bonus issue raises share capital using the company's own funds, without new capital being added.
Read more
A bonus share right is an existing shareholder's right to receive new shares in a bonus issue in the company.
Read more
Share capital is the capital the shareholders contribute to a company in exchange for shares.
Read more
Quota value is a limited company's share capital divided by the number of shares.
Read more