1 Dividend and bonus issue derived from investment over 12 months being exempted from tax.

2 The bonus issue brought Democrats and Republicans together in a way unseen all year. Massachusetts Democratic Rep. Barney Frank suggested the executives should be fired.

3 Bernanke said that if such authority did exist, AIG "could have been taken into receivership or conservatorship and the bonus issue wouldn't have arisen".

4 Fund raising via secondary share issues, including by way of rights issue, private placement and bonus issue of ordinary shares, preference shares and other convertible securities such as warrants.

5 Reduction in the value of earnings and assets to existing holders of a company's shares caused by an increase in issued shares, which occurs when a rights or a bonus issue is made.