The amount that is over and above par value on the amount that has been subscribed to for a new issue of corporate capital. Share premium can only be used for certain specific purposes that are laid out in the corporation's bylaws.
Related information about share premium:
- Share Premium Account Definition | Investopedia
Usually found on the balance sheet, this is the account to which the amount of money paid (or promised to be paid) by a shareholder for a share is credited to, ...
- Capital surplus - Wikipedia, the free encyclopedia
This is called as Additional paid in capital in US GAAP terminology but, additional paid in capital is not limited to share premium. It is very broad concept and ...
- What is share premium? definition and meaning
Definition of share premium: Excess amount received by a firm over the par value of its shares. This amount forms a part of the non-distributable reserves of the ...
- Share premium account
The share premium account balances the difference between the par value of a company's shares and the amount that the company actually received for newly ...
- Share Premium
Share premium is the amount received by a company over and above the face value of its shares. Face value of a share is its value that is printed on the share ...
- Share Premium Account - Financial Dictionary - The Free Dictionary
Capital raised in an issue of shares that exceeds the nominal value of the shares. The share premium account is recorded on the company's balance sheet and ...
- share premium - The Free Dictionary
(Economics, Accounting & Finance / Stock Exchange) Brit the excess of the amount actually subscribed for an issue of corporate capital over its par value Also ...
- What Is a Share Premium Account?
Nov 8, 2012 ... A share premium account is a type of business account that is used to post payments received by a shareholder for shares when the...