| 单词 | Share premium |
| 释义 | 股份溢價 In company accounting, the amount of the excess of the issue price over the par value of a share. The amount of premium received by a company is transferred to a ‘share premium account’: Companies Ordinance (Cap 32) s 48B(1), (2). Share premium is not available for distribution as a dividend. The share premium account may be reduced as if it were paid up capital of a company: s 48B(1). The shareholder who paid the premium has no special right to dividends in respect of it and has no special right to be repaid the premium in a winding up as against other shareholders: Re Driffield Gas Light Co [1898] 1 Ch 451. See also Share; Share premium account. 在公司帳戶中，在股票票面值超逾發行價的款額。須將公司收取的溢價款額撥入一項名為「股份溢價帳」的帳項：《公司條例》（第32條）第48B(1)及(2)條。不可用股份溢價作為股息的分配。可減少股份溢價帳，猶如該股份溢價帳是公司的繳足款股本一樣：第48B(1)條。支付溢價的股東就股息而言，沒有特別的權利，及在清盤的情況，不可如其他股東一樣，有獲償還溢價的特別權利：Re Driffield Gas Light Co [1898] 1 Ch 451。另見 Share; Share premium account。 |
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