share capital and share premium

См. также в других словарях:

• share premium account — Part of shareholders funds in a company s balance sheet. Arises when shares are issued at a premium to their nominal value. For example, if shares with a nominal value of 100p are issued at a price of 150p, the share capital of the company will… …   Financial and business terms

• share premium account — The account to which the premium must be credited for shares issued at a premium. The balance on the share premium account may be used for specified purposes: • the issue of bonus shares; • the writing off of preliminary expenses; • the writing… …   Accounting dictionary

• share premium account — The account to which any share premium must be credited. The balance on the share premium account may be used for specified purposes: • the issue of bonus shares; • the writing off of preliminary expenses; • the writing off of underwriting… …   Big dictionary of business and management

• premium — consideration paid for an insurance policy. Glossary of Business Terms (1) The additional payment allowed by exchange regulation for delivery of higher than required standards or grades of a commodity against a futures contract. (2) In speaking… …   Financial and business terms

• Premium — (1) Amount paid for a bond above the par value. (2) The price of an option contract; also, in futures trading, the amount the futures price exceeds the price of the spot commodity. Related: inverted market premium payback period. Also called… …   Financial and business terms

• capital surplus — In the USA, the difference between the par value of a share and its issue price. It is the equivalent of a share premium in the UK …   Accounting dictionary

• capital surplus — In the USA, the difference between the par value of a share and its issue price It is the equivalent of a share premium in the UK …   Big dictionary of business and management

• Capital gains tax in Australia — Capital Gains Tax (CGT) in Australia applies to the capital gain made on disposal of any asset, except for specific exemptions. The most significant exemption is the family home. Rollover provisions apply to some disposals, one of the most… …   Wikipedia

• share capital — Under the Companies Act 1985 shares may be issued by the company to shareholders in return for cash or other value equal to or greater than its nominal value. Shares in the authorised share capital are available to be issued. The issued share… …   Law dictionary

• capital — cap·i·tal 1 adj [Latin capitalis, from caput head, a person s life (as forfeit)] 1 a: punishable by death capital murder b: involving execution a capital case 2 [Medieval Latin capitalis chief, principal, from Latin …   Law dictionary

• Capital structure — Gearing ratio redirects here. For the mechanical concept, see gear ratio. Finance Financial markets …   Wikipedia