Share premium: Difference between revisions
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''Company law | 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. | |||
== See also == | == See also == | ||
* [[Balance sheet]] | |||
* [[Company law]] | * [[Company law]] | ||
* [[Equity]] | |||
* [[Financial reporting]] | * [[Financial reporting]] | ||
* [[Share capital]] | * [[Share capital]] | ||
Revision as of 11:31, 29 October 2020
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.
