share premium


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Related to share premium: retained earnings

share premium

the proceeds from issuing SHARES at a price higher than their PAR VALUE or present market value. Such proceeds are added to a JOINT-STOCK COMPANY'S revenue RESERVES.

share premium

the proceeds from issuing SHARES at a price higher than their NOMINAL VALUE or present market value. Such proceeds are added to a JOINT-STOCK COMPANY's revenue RESERVES. See SHARE ISSUE.