问题：Which of these statements about limited liability companies is/are correct?
A company might make a bonus issue of shares to raise funds for expansion.
No cash is received when a company makes a rights issue of shares, instead other reserves (usually share premium) are capitalised and reclassified as share capital.
A rights issue of shares dilutes the shareholding of existing shareholders if they do not take up their rights.
A. 1 and 3
B. 2 and 3
C. 1 and 2
D. 3 only
答案：The correct answer is:3 only.
解析：A bonus issue does not raise any funds, instead other reserves are capitalised and reclassified as share capital. A rights issue is an issue of shares for cash, the right to buy the shares are initially offered to existing shareholders. If the existing shareholders do not take up their right to buy the shares, then their shareholding will be diluted.
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