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Bed and Breakfasting (or 30-day) Rule: there's a special rule for deciding which shares you've sold when you buy more shares of the same class in the same company within 30 days of the sale; this is sometimes called the bed and breakfasting rule. It prevents you making a gain or loss on shares you've sold and bought back almost immediately. Read more about the bed and breakfasting rule and how to match shares.

Beneficial Ownership: where the person who actually benefits from the asset is the true owner. See Ownership.

Bonus Issue: a bonus issue is when new free shares are issued by a company. The number of shares issued is in proportion to each person's existing shareholding; it's sometimes also called a scrip issue.