Share premium account: Difference between revisions
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''UK | ''UK company law. '' | ||
An accounting reserve representing the excess of the amount paid for issued share capital over the par value of the shares. | An accounting reserve representing the excess of the amount paid for issued share capital over the par value of the shares. | ||
Revision as of 22:37, 3 August 2020
UK company law.
An accounting reserve representing the excess of the amount paid for issued share capital over the par value of the shares.
