Share premium: Difference between revisions
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imported>Doug Williamson m (Reorder and update.) |
imported>Doug Williamson (Add link.) |
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* [[Equity]] | * [[Equity]] | ||
* [[Financial reporting]] | * [[Financial reporting]] | ||
* [[Premium]] | |||
* [[Share capital]] | * [[Share capital]] | ||
* [[Share premium account]] | * [[Share premium account]] | ||
[[Category:Compliance_and_audit]] | [[Category:Compliance_and_audit]] | ||
Revision as of 18:01, 29 December 2022
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.
