英语词汇“share premium”的英英意思、用法、释义、翻译、读音、例句、短语、词组-英语词典-新都网

单词	share premium
释义	share premium share premium n (Stock Exchange) Brit the excess of the amount actually subscribed for an issue of corporate capital over its par value. Also called (esp US): capital surplus share premium Related to share premium: retained earnings share premium the excess of the issue price of a share over its nominal value. A company's share premium account exists for certain defined purposes, namely: (i) to issue fully paid bonus shares; (ii) to write off preliminary expenses; (iii) to write off the expenses of, or any discount allowed on, any issue of shares or debentures; (iv) to provide for any premium payable on the redemption of debentures. share premium 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.
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