share premium

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share premium

the excess of the issue price of a share over its nominal value. A company's share premium account exists for certain defined purposes, namely:
  1. (i) to issue fully paid bonus shares;
  2. (ii) to write off preliminary expenses;
  3. (iii) to write off the expenses of, or any discount allowed on, any issue of shares or debentures;
  4. (iv) to provide for any premium payable on the redemption of debentures.
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If he supplies the correct answer--"Probably nothing is wrong with a capital surplus, as it means that foreigners are investing more in our country and thereby increasing our stock of capital"-the game is over: the trade deficit (or capital surplus) can no longer be used to confuse those audience members into believing that a trade deficit justifies trade restrictions.
According to a company release, the deal will boost Aviva's pro forma economic capital surplus coverage ratio by 17 percentage points to 165 percent (or economic capital surplus by approximately PS1.
Everlight's dividend payout also involves capital surplus because its 2011 earnings of NT$1.
Alliance Bank's capital surplus is estimated at KZT2bn (USD13m/EUR11m) for 2011 under international accounting standards, Kabashev said.
The company reported cash and cash equivalents at USD79,657,798, and maintained a working capital surplus of USD79,522,562 in the third quarter of 2011.
Capital surplus could be used to make distributions in "partial liquidation.
While the capital surplus is a clear advantage, diversification and private sector participation in the economy will be a key element of job creation," said Masoud Ahmad, director of the IMF's Middle East and Central Asia Department.
Spyker has just bought Saab Great Britain and will use its extra capital surplus to cover this last instalment, Muller said.
In addition, the experts referred to a capital surplus within the group.
By the end of September RSA's capital surplus stood at pounds 1.
Prudential said its capital surplus had increased further to pounds 2.
We will construct other vehicles for investments with other capital surplus countries," he said.