issuing shares at premium

См. также в других словарях:

• Share premium account — The share premium account of a company is the capital that a company raises upon issuing shares that is in excess of the nominal value of the shares.For example, a company may issue shares of a nominal value of £1 each at a subscription price of… …   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

• merger relief — Relief from adding to, or setting up, a share premium account when issuing shares at a premium if an issuing company has secured at least a 90% equity holding in another company. This relief applies if the issuing company is providing for the… …   Accounting dictionary

• merger relief — Relief from adding to, or setting up, a share premium account when issuing shares at a premium if an issuing company has secured at least a 90% equity holding in another company. This relief applies if the issuing company is providing for the… …   Big dictionary of business and management

• business organization — Introduction       an entity formed for the purpose of carrying on commercial enterprise. Such an organization is predicated on systems of law governing contract and exchange, property rights, and incorporation.       Business enterprises… …   Universalium

• Dual-listed company — Dual listed companies should not be confused with cross listed companies, where the stock of one company is listed on more than one stock exchange. A dual listed company or DLC is a corporate structure in which two corporations function as a… …   Wikipedia

• Capital surplus — is an accounting term which frequently appears as a balance sheet item as a component of shareholders equity. Capital surplus is used to account for any funds the issuing firm has received over and above the par value of the common stock. It may… …   Wikipedia

• Merrill Lynch — This article is about Merrill Lynch as an independent company prior to its January 2009 acquisition by Bank of America and its continuing existence as the wealth management division of Bank of America. For the corporate and investment banking… …   Wikipedia

• Valuation (finance) — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

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

• preliminary expenses — Expenses incurred in the setting up of a company, for example the cost of issuing shares. These expenses may be written off to the share premium account …   Accounting dictionary