资本公积金，是指直接由资本原因形成的公积金，如超过票面价额发行股份所得的溢价额、公司财产重估增值、接受捐赠的资产价值等。公积金的用途为转增股本。但是资本公积金不得用于弥补公司的亏损。

资本公积金的英文为“capital reserve”，其英文释义如下：

A company may create a capital reserve through a variety of transactions including selling fixed assets, the upward revaluation of assets to reflect their current market value, issuing stock in excess of par value (share premium), profits on the redemption of debentures, and the reissue of forfeited shares.

资本公积金转增股本，通俗地讲就是用资本公积金向股东转送股票。公积金转增资本是在股东权益内部，把公积金转到“实收资本”或者“股本”账户，并按照投资者所持有公司的股份份额比例的大小分到各个投资者的账户中，以此增加每个投资者的投入资本。因此，转增股本不是利润分配，它只是公司增加股本的行为。

资本公积金转增股本常见的译法有两种：

1.按其字面意思翻译，即将资本公积金转为股本“the conversion of capital reserves into share capital”。

2.简化翻译，转增股本其实就是资本化，因此可译为“capitalization of capital reserves”。

其相关英文解释如下：

Capitalization of reserves

It means the conversion of reserve of any type – capital or revenue – into share capital. The typical methods are issue of fully paid bonus shares and conversion of partly paid shares into fully paid shares by utilizing reserves. The shareholders can gain from the capitalization of reserves only if the rate of dividends is not proportionately reduced. Capitalization of reserves is generally resorted to by a company which has built up substantial reserves. It would enable the company to bring the rate of dividend down but to a reasonable level which looks realistic. The company can also escape from undue charges of profiteering because of large amounts of accumulated reserves.

财报中涉及的相关双语示例如下：

董事会决议通过的本报告期利润分配预案或公积金转增股本预案 

以2021年年末总股本125,619.78万股为基数，对公司全体股东每10股派发现金红利216.75元（含税），共分配利润27,228,087,315.00元，剩余133,488,774,605.19元留待以后年度分配。以上利润分配预案需提交公司股东大会审议通过后实施。

The proposed profit distribution plan or the proposed plan of capitalization of capital reserves in the reporting period approved by the resolution of the Board of Directors

On the basis of a total capital of 1,256,197,800 shares by the end of 2021, all shareholders will be distributed a cash dividend of CNY 216.75 (before tax) for every 10 shares, with a total profit distribution of CNY 27,228,087,315.00, and the remaining CNY 133,488,774,605.19 will be reserved for future annual distribution. The above profit distribution proposal shall be submitted to the general assembly of shareholders of the Company for deliberation and approval before implementation.

经董事会审议的报告期利润分配预案或公积金转增股本预案 

公司2019年利润分配预案为：公司拟以实施2019年度分红派息股权登记日的总股本为基数，向全体股东每10股派发现金红利0.75元(含税)，截至2019年12月31日公司总股本451,554,411股，以此为基数计算，预计派发现金红利总额为33,866,580.83元（含税）；公司不进行资本公积金转增股本，不送红股。公司2019年利润分配预案尚需公司股东大会审议通过。

Profit distribution proposal or proposal for capitalization of capital reserve approved by the Board of Directors during the reporting period

The Company’s profit distribution proposal for the year of 2019 is as follows: On the basis of the total share capital of the Company as at the record date for the dividend distribution for the year of 2019, the Company will distribute a cash dividend of RMB 0.75 per 10 shares (inclusive of tax) to all shareholders. On the basis of 451,554,411 shares of the Company as at December 31, 2019, RMB 33,866,580.83 of cash dividends is expected to be distributed in total (inclusive of tax). The Company will not capitalize the capital reserve or distribute bonus shares for the reporting period. The profit distribution proposal for the year of 2019 is subject to approval by the general meeting of shareholders of the Company.