利润资本化是BVI公司章程、开曼群岛公司章程等国外的公司章程以及香港公司章程中的常见条款。其指利用公司留存收益（retained earnings）以现金或增发股份的形式向股东支付红利，是按股东持股比例向其分配的回报。以下为不同的章程中出现的相关双语条款示例，供参考：

示例一（香港公司条例中对资本化的定义）：

capitalization (资本化), in relation to a company’s profits, means any of the following operations (whenever carried out)—

(a)applying the profits in wholly or partly paying up unissued shares in the company to be allotted to members of the company as fully or partly paid bonus shares;

(b)transferring the profits to share capital;

资本化 (capitalization) 就公司的利润而言，指以下任何一项行动(不论在何时进行)——

(a) 将该利润用作缴付该公司的未发行股份的全部或部分股

款，而该股份是会以全部或部分缴付股款的红股的形式，

配发予该公司的成员的；

(b) 将该利润拨入股本；

示例二（出自开曼群岛公司章程）：

135. Subject to the Statutes and these Articles, the Board may, with the authority of an Ordinary Resolution:

在遵守法令和本章程规定的前提下，公司可以根据普通决议授权：

 (a) resolve to capitalise an amount standing to the credit of reserves (including a share premium account, capital redemption reserve and profit and loss account), whether or not available for distribution;

决定将记入准备金（包括股份溢价账户、股本赎回准备金和损益账户）的款项资本化，不管该等款项是否可用于分配；

 (b) appropriate the sum resolved to be capitalised to the Members in proportion to the nominal amount of shares (whether or not fully paid) held by them respectively and apply that sum on their behalf in or towards:

将决定资本化的款项依照股东持有的名义股份数量（不管是否已全额缴付）比例拨付给股东，并代表股东将该等款项用于：

 (i) paying up the amounts (if any) for the time being unpaid on shares held by them respectively; or

支付该等股东当时未缴付的股款（若有）；或

 (ii) paying up in full unissued shares or debentures of a nominal amount equal to that sum,

  全额缴付面额与该等款项相等的未发行股份或债券；

and allot the shares or debentures, credited as fully paid, to the Members (or as they may direct) in those proportions, or partly in one way and partly in the other, but the share premium account, the capital redemption reserved and profits which are not available for distribution may, for the purposes of this Article, only be applied in paying up unissued shares to be allotted to Members credited as fully paid;

 然后按该比例将贷记为已全额缴付的该等股份或债券（或两者的组合）配发给股东；但是在本条中，不可用于分配的股份溢价账户、股本赎回准备金和利润只可用于缴付将配发给股东并贷记为已全额缴付的未发行股份；

 (c) make any arrangements it thinks fit to resolve a difficulty arising in the distribution of a capitalised reserve and in particular, without limitation, where shares or debentures become distributable in fractions the Board may deal with the fractions as it thinks fit;

作出其认为合适的任何安排，以解决在已资本化的准备金的分配中产生的问题，尤其是但不限于，在出现应分配的零星股份或债券时，董事会可以采取其认为合适的方式处理该等零星股份或债券；

 (d) authorise a person to enter (on behalf of all the Members concerned) an agreement with the Company providing for either:

授权任何人（代表所有相关股东）与公司签订有关下列事项的协议：

 (i) the allotment to the Members respectively, credited as fully paid, of shares or debentures to which they may be entitled on the capitalisation, or

 向股东分配其在资本化时可能有权获得的、贷记为已全额缴付的股份或债券；或

 (ii) the payment by the Company on behalf of the Members (by the application of their respective operations of the reserves resolved to be capitalised) of the amounts or part of the amounts remaining unpaid on their existing shares, an agreement made under the authority being effective and binding on all those Members; and

公司代表股东（通过运用该等股东在决定资本化的准备金中应占的份额）缴付该等股东的现有股份中剩余未缴付的款项或其中的任何部分；该协议对所有该等股东均有效和具有约束力；以及

 (e) generally do all acts and things required to give effect to the resolution.

采取所有需要的行动并做所有需要的事情，以便使该决议生效。

示例三（出自塞尔维亚公司章程）：

The Company in General Meeting may, upon the recommend of the Directors, resolve, that it is desirable to capitalized any part of the amount for the time being standing to the credit of any of the Company's reserve accounts or to the credit of the profit and loss account or otherwise available for distribution, and accordingly that such sum be set free for distribution amongst the members who would have been entitled thereto if distributed by way of dividend and in the same proportions on condition that the same be not paid in cash but be applied either in or towards paying up any amounts for the time being unpaid on any shares held by such members respectively or paying up in full unissued shares or debentures of the Company to be allotted and distributed, credited as fully paid up to and amongst such members in the proportion aforesaid, or partly in the one way and partly in the other. and the Directors shall give effect to such resolution: Provided that a share premium account and a capital redemption reserve fund may, for the purposes of this regulation only be applied in the paying up of unissued shares to be issued to members of the Company as fully paid bonus shares.

在股东大会上，公司可根据董事的建议，决定将当时记入准备金账户或损益账户的款项或其他可供分配的款项进行资本化。该等款项不以现金支付而是用于支付成员（如以现金分配则有权获得分配的成员）各自拥有的任何股份的未缴付款项或用于全额支付公司将配发和分配给该等成员的未缴款股份或债券（贷记为足额缴款）或以两种方式组合支付时，比例应与以现金方式支付的比例相同，且董事会应执行该决议。但就本规定而言，股份溢价账户及资本赎回准备金仅可用于支付将作为缴足红利股发行给本公司成员的未发行股份。