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 ?
They were allegedly laundering unaccounted money through placement of funds, layering of transactions and integrating laundered money into banking channels camouflaged as legitimate share premium transactions.
Following these actions, the sum of the unrestricted equity reserve, the share premium reserve and the reserve fund is EUR0.00 and the share capital of the company is EUR1,000,000.
It proposes to cancel 630,342,900 deferred shares, and the PS25.19m in the company's share premium account - the shareholders' equity portion of the balance sheet - would be cancelled and credited to the reserves.
Firstly, the 630,342,900 issued Deferred Shares would be cancelled and secondly, [pounds sterling]25.19m standing to the credit of the company's share premium account would be cancelled.
French medical device maker The Medicrea group (PAR: ALMED) (Alternext Paris: FR0004178572 - ALMED) has a capital increase of EUR 3.5m (share premium included) via a private placement, the company said on Wednesday.
share value at the IPO has been fixed at Bzs 110 (comprising nominal value of Bzs 100, share premium of Bzs 8 and issue expenses of Bzs 2).
The A-H share premium index measuring the difference in price between dual-listed companies in Hong Kong and Shanghai reached at 106.68 at the finish its highest level since August 2013.
* Counties are working with their employees to contain health-care costs, by continuing to share premium costs or increasing the deductible amounts, copayments or out-of-pockets limits.
The difference between issue price and par value of a share is named: share premium or additional paid-in capital, if the issue price is higher than par value, or discount share when the issue price is less than par value.
2011 ACBA-Credit Agricole Bank spent the major part of its profit and share premium on capitalization and left Ameriabank behind,
The statute allows states to form a compact if they wish to share premium taxes or merely allow only the home state to impose taxes on a nonadmitted insurance transaction.
Under section 68 of the Income-tax Act, 1961, a private company, or a closely-held company, which receives money from investors as share capital or share premium is required to give information to the tax authorities in respect of the source of funds invested by its shareholders.