share premium

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Related to share premiums: Capital surplus, Additional Paid In Capital

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:

(i) to issue fully paid bonus shares;
(ii) to write off preliminary expenses;
(iii) to write off the expenses of, or any discount allowed on, any issue of shares or debentures;
(iv) to provide for any premium payable on the redemption of debentures.

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bonus shares

References in periodicals archive ?

Based on Belgian accounting law, "equity capital" includes capital, share premiums, revaluation gains, reserves, carry-forward of profits or losses and capital investment subsidies.

Belgium offers a sweet tax deal for U.S. investors: eager to position itself as the "gateway to Europe" for U.S. and other global businesses, Belgium has instituted sweeping economic reforms in efforts to challenge such rivals as Ireland and Switzerland as countries of choice for corporate relocations

A considerable amount of listed shares are held by UK pension funds, and the inflated share premiums gained will help bolster these schemes significantly.

LEGAL & FINANCE: Acquisitions offer big challenges

In addition, Fitch continues to hold the view that captive reinsurance relationships share premiums disproportionately to the risk assumed.