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.
Capital Surplus (+) D-E=F 250.000 250.000 16,450.000
This wild spirit translates into huge capital surplus that can be channeled into research and development that further results in improvement and more surplus capital.
The company posted a coverage ratio of 169% and a capital surplus of PS5.5bn, over what is required by the Solvency II insurance rules, which require insurance companies to prove they can withstand a shock of the scale seen during the last financial crisis.
The insurer also announced a capital surplus of about PS9.7bn under the new Solvency II rules, which require insurance companies to prove they can withstand a major financial shock.
"Repurposing the Federal Reserve's capital surplus does not actually create any new money for the federal government,"
A portion of the dividends will be payable out of capital surplus, on September 22, 2015, to shareholders of record on September 8, 2015.
The bank said its profits were achieved despite an increase in accumulated provisions of e1/42.97 bln and sustain a satisfactory level of liquidity, already seen after the ECB's stress tests last October when it reported a capital surplus of e1/4331 mln.
Three Cypriot banks completed with a capital surplus the European Central Bank`s comprehensive assessment, whereas one bank completed the exercise with a manageable shortfall.
"The surplus of capital among insurers and reinsurers continued to fuel overall softening in the property insurance market through the third quarter of 2013," Marsh says in "Benchmarking Trends: Capital Surplus Affecting Property Insurance Pricing."
There is a general feeling that GCC is a capital surplus, but the reality the private sector needs capital for expansion.
The profits could then be used to build a capital surplus from which other loans could be made to local businesses.