增額發行
re - opening
係指債券發行後，就其後續資金需求，以與原案相同的發行條件並依當時市場利率追加發行，可擴大債券發行規模，有助活絡債券次級市場，且因條件相同，相關作業手續及成本大幅縮減，兼具債券流通性與方便性，降低投資人持有的流動性風險。
After the bond issue means, on its follow-up funding needs, the original bill with the same issue and issue additional conditions in accordance with the prevailing market interest rates, may expand bond issuance will help active secondary bond market, and because the same conditions, procedures and related operations substantially reduced cost, both bond liquidity and convenience, reduce the liquidity risk investor holds.