Artículo 27. IAS 33 Paragraph 27

Ordinary shares may be issued, or the number of ordinary shares outstanding may be reduced, without a corresponding change in resources. Examples include: (a) a capitalisation or bonus issue (sometimes referred to as a stock dividend); [ Refer: Illustrative Examples, example 3 ] (b) a bonus element in any other issue, for example a bonus element in a rights issue to existing shareholders; [ Refer: paragraph A2 Illustrative Examples, example 4 ] (c) a share split; and (d) a reverse share split (consolidation of shares).