Share premium account: Difference between revisions
From ACT Wiki
Jump to navigationJump to search
imported>Doug Williamson (Add link.) |
imported>Doug Williamson (Add link.) |
||
| Line 8: | Line 8: | ||
* [[Capital conservation]] | * [[Capital conservation]] | ||
* [[Company law]] | * [[Company law]] | ||
* [[Premium]] | |||
* [[Share capital]] | * [[Share capital]] | ||
* [[Share premium]] | * [[Share premium]] | ||
[[Category:Compliance_and_audit]] | [[Category:Compliance_and_audit]] | ||
Revision as of 18:01, 29 December 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.
