Share premium что это

share premium

Смотреть что такое «share premium» в других словарях:

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

Share Premium — The market value of shares in excess of their par value. * * * share premium UK US noun [C] FINANCE ► the extra value of a share in relation to its value when it was issued: »The original nominal value plus any share premium returned to the… … Financial and business terms

share premium — The amount payable for shares in a company and issued by the company itself in excess of their nominal value (see nominal price). Share premiums received by a company must be credited to a share premium account, which cannot be used for paying… … Accounting dictionary

share premium — The amount payable for shares in a company and issued by the company itself in excess of their nominal value (see nominal price). Share premiums received by a company must be credited to a share premium account … Big dictionary of business and management

share premium — / ʃeə ˌpri:miəm/ noun an amount to be paid above the nominal value of a share in order to buy it … Dictionary of banking and finance

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

share premium account — That part of shareholders funds (shown separately on the balance sheet) formed of the premium paid for new shares above their nominal value. It forms part of a company s non distributable reserves. Related links merger reserve Practical Law… … Law 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

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 — 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

Источник

share premium

1 share premium

премия к номинальной стоимости акций
эмиссионный доход

Превышение номинальной стоимости выпущенных акций в денежной или иной форме.
[ http://slovar-lopatnikov.ru/]

Тематики

Синонимы

премия на акцию
Надбавка к номинальной цене новых акций, устанавливаемая самой компанией при реализации акций на рынке (см.: nominal price (номинальная цена)). Полученные компанией премии на акции должны быть зачислены в кредит счета премий на акции (share premium account); суммы с этого счета нельзя использовать для выплаты дивидендов акционерам, однако они могут использоваться при бонусной эмиссии (scrip issue).
[ http://www.vocable.ru/dictionary/533/symbol/97]

Тематики

2 share premium

3 share premium

4 SHARE PREMIUM

5 SHARE PREMIUM

6 share premium

7 share premium

8 share premium

9 share premium

10 share premium

11 share premium

12 share premium

13 share premium

14 share premium

15 share premium

16 SHARE ISSUE

17 share discount

18 share capital and share premium

19 share at premium

20 share at a premium

См. также в других словарях:

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

Share Premium — The market value of shares in excess of their par value. * * * share premium UK US noun [C] FINANCE ► the extra value of a share in relation to its value when it was issued: »The original nominal value plus any share premium returned to the… … Financial and business terms

share premium — The amount payable for shares in a company and issued by the company itself in excess of their nominal value (see nominal price). Share premiums received by a company must be credited to a share premium account, which cannot be used for paying… … Accounting dictionary

share premium — The amount payable for shares in a company and issued by the company itself in excess of their nominal value (see nominal price). Share premiums received by a company must be credited to a share premium account … Big dictionary of business and management

share premium — / ʃeə ˌpri:miəm/ noun an amount to be paid above the nominal value of a share in order to buy it … Dictionary of banking and finance

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

share premium account — That part of shareholders funds (shown separately on the balance sheet) formed of the premium paid for new shares above their nominal value. It forms part of a company s non distributable reserves. Related links merger reserve Practical Law… … Law 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

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 — 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

Источник

share premium

Полезное

Смотреть что такое «share premium» в других словарях:

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

Share Premium — The market value of shares in excess of their par value. * * * share premium UK US noun [C] FINANCE ► the extra value of a share in relation to its value when it was issued: »The original nominal value plus any share premium returned to the… … Financial and business terms

share premium — The amount payable for shares in a company and issued by the company itself in excess of their nominal value (see nominal price). Share premiums received by a company must be credited to a share premium account, which cannot be used for paying… … Accounting dictionary

share premium — The amount payable for shares in a company and issued by the company itself in excess of their nominal value (see nominal price). Share premiums received by a company must be credited to a share premium account … Big dictionary of business and management

share premium — / ʃeə ˌpri:miəm/ noun an amount to be paid above the nominal value of a share in order to buy it … Dictionary of banking and finance

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

share premium account — That part of shareholders funds (shown separately on the balance sheet) formed of the premium paid for new shares above their nominal value. It forms part of a company s non distributable reserves. Related links merger reserve Practical Law… … Law 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

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 — 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

Источник

share premium

премия к номинальной стоимости акций
эмиссионный доход
Превышение номинальной стоимости выпущенных акций в денежной или иной форме.
[http://slovar-lopatnikov.ru/]

Тематики

Синонимы

премия на акцию
Надбавка к номинальной цене новых акций, устанавливаемая самой компанией при реализации акций на рынке (см.: nominal price (номинальная цена)). Полученные компанией премии на акции должны быть зачислены в кредит счета премий на акции (share premium account); суммы с этого счета нельзя использовать для выплаты дивидендов акционерам, однако они могут использоваться при бонусной эмиссии (scrip issue).
[http://www.vocable.ru/dictionary/533/symbol/97]

Тематики

Смотреть что такое «share premium» в других словарях:

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

Share Premium — The market value of shares in excess of their par value. * * * share premium UK US noun [C] FINANCE ► the extra value of a share in relation to its value when it was issued: »The original nominal value plus any share premium returned to the… … Financial and business terms

share premium — The amount payable for shares in a company and issued by the company itself in excess of their nominal value (see nominal price). Share premiums received by a company must be credited to a share premium account, which cannot be used for paying… … Accounting dictionary

share premium — The amount payable for shares in a company and issued by the company itself in excess of their nominal value (see nominal price). Share premiums received by a company must be credited to a share premium account … Big dictionary of business and management

share premium — / ʃeə ˌpri:miəm/ noun an amount to be paid above the nominal value of a share in order to buy it … Dictionary of banking and finance

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

share premium account — That part of shareholders funds (shown separately on the balance sheet) formed of the premium paid for new shares above their nominal value. It forms part of a company s non distributable reserves. Related links merger reserve Practical Law… … Law 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

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 — 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

Источник

SHARE PREMIUM

Смотреть что такое «SHARE PREMIUM» в других словарях:

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

Share Premium — The market value of shares in excess of their par value. * * * share premium UK US noun [C] FINANCE ► the extra value of a share in relation to its value when it was issued: »The original nominal value plus any share premium returned to the… … Financial and business terms

share premium — The amount payable for shares in a company and issued by the company itself in excess of their nominal value (see nominal price). Share premiums received by a company must be credited to a share premium account, which cannot be used for paying… … Accounting dictionary

share premium — The amount payable for shares in a company and issued by the company itself in excess of their nominal value (see nominal price). Share premiums received by a company must be credited to a share premium account … Big dictionary of business and management

share premium — / ʃeə ˌpri:miəm/ noun an amount to be paid above the nominal value of a share in order to buy it … Dictionary of banking and finance

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

share premium account — That part of shareholders funds (shown separately on the balance sheet) formed of the premium paid for new shares above their nominal value. It forms part of a company s non distributable reserves. Related links merger reserve Practical Law… … Law 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

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 — 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

Источник

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