Share premium account: Difference between revisions
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imported>Doug Williamson (Add links.) |
imported>Doug Williamson (Add link.) |
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== See also == | == See also == | ||
* [[Account]] | |||
* [[Capital conservation]] | * [[Capital conservation]] | ||
* [[Company law]] | * [[Company law]] |
Revision as of 14:29, 6 July 2022
UK company law.
An accounting reserve representing the excess of the amount paid for issued share capital over the par value of the shares.