Share premium

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Revision as of 21:50, 13 February 2023 by imported>Doug Williamson (Add alternative name - source - CFI - https://corporatefinanceinstitute.com/resources/accounting/additional-paid-in-capital-vs-contributed-capital/)
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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".


See also

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