Share premium: Difference between revisions
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imported>Doug Williamson (Add link.) |
imported>Doug Williamson (Add alternative name - source - CFI - https://corporatefinanceinstitute.com/resources/accounting/additional-paid-in-capital-vs-contributed-capital/) |
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An amount recorded in the share premium account. | An amount recorded in the share premium account. | ||
Also known as "additional paid-in capital". | |||
Latest revision as of 21:50, 13 February 2023
1. Company law.
A part of equity that is not allowed to be paid out to shareholders.
Share premium, like share capital, is money that has been paid into the company by its shareholders.
2. Financial reporting - balance sheet - equity.
An amount recorded in the share premium account.
Also known as "additional paid-in capital".
