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Share Premium Account |
Also found in: Wikipedia | 0.01 sec. |
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Share Premium Account 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 cannot be returned to shareholders as dividends. Want to thank TFD for its existence? Tell a friend about us, add a link to this page, add the site to iGoogle, or visit the webmaster's page for free fun content. |
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