单词 | share premium |
释义 | share premium share premium the excess of the issue price of a share over its nom- inal 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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