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issued shares at premium

См. также в других словарях:

  • issued shares — 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. The authorised share capital shows the number and nominal value of shares that are… …   Law dictionary

  • Shares outstanding — are common shares that have been authorized, issued, and purchased by investors. They have voting rights and represent ownership in the corporation by the person or institution that holds the shares. They should be distinguished from treasury… …   Wikipedia

  • redeemable shares — Shares (either ordinary shares or preference shares) in a company that the issuing company has the right to redeem, under terms specified on issue. Redemption may be funded from distributable profits or from a fresh issue of shares. If the shares …   Accounting dictionary

  • Issued share capital — The issued share capital of a company is the total nominal value of the shares of a company which have been issued to shareholders and which remain outstanding (ie. have not been redeemed or repurchased to be held in treasury). These shares,… …   Wikipedia

  • Private company limited by shares — Companies law Company  …   Wikipedia

  • 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 — Under the Companies Act 1985, if the amount paid to the company on subscription for the issue of shares is greater than their nominal value, the surplus is called share premium. The aggregate of the share premium is transferred in the company s… …   Law dictionary

  • conversion premium — A convertible s conversion premium is the amount by which a convertible s market price exceeds its value in stock. The premium may be expressed as the dollar difference or as a percentage. American Banker Glossary The extent by which the… …   Financial and business terms

  • share premium accounts — Under the Companies Act 1985, if the amount paid to the company on subscription for the issue of shares is greater than their nominal value, the surplus is called share premium. The aggregate of the share premium is transferred in the company s… …   Law dictionary

  • minimum premium value — The minimum amount for a share premium account. It is the amount by which the book value of the shares or the cost, whichever is the lower, exceeds the par value of the shares issued …   Accounting dictionary

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