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.
References in periodicals archive ?
Total proceeds for selling the shares 22,000 Value of share capital - ordinary shares 20,000 Additional paid in capital in excess of par 2,000 Dr Cash (financial 22,000 asset) Cr Share capital (equity) 20,000 Cr Share premium 2,000 (equity)
Sinder said 13 states have passed legislation that would allow entry into some form of a compact, one that might share premium taxes based on the percentage of risk housed in the state, for example.
The Shareholders also approved issuance of 10 percent Bonus shares by utilizing share premium account.
5 million (5 cents per share) and a distribution of one bonus share for every 10 fully paid up shares amounting US$ 79 million from the share premium after obtainment of the required official approvals.
Its subsidiary companies - Icebox Holdings, Icebox Midco and Ice Acquisitions - are looking to reduce their capital to pounds 1 each, and Holdings plans to cancel its share premium account.
Stockman's Casino continues to be affected by the economic weakness in Northern Nevada; however, we continue to have a strong market share premium.
The IPO, which opens on April 29, 2010 and closes on May 4, will consist of 14-16 crore fresh issue of equity shares of Rs 10 each for cash at a price, including a share premium, and an offer for sale of 6 crore shares by promoters of JAL.
5 million from the share premium to the share capital to issue bonus shares.
Again, there are as many hybrid contract terms as there are imaginations, but, in simplest terms, a proportional treaty or certificate is one under which the reinsurer and the reinsured share premium and loss "from the ground up" on a pro rata basis.
47 million) from the share premium to the capital account.
As part of the transaction, Magirus AG has increased its equity capital by means of a share premium.
Parent companies increase their share prices by an average of 23 per cent a year after announcement, while spun-off "child" companies achieve a 15 per cent share premium to their initial public offering value a year after the demerger.