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单词 share premium account
释义

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share premium account
share premium n. the amount by which the price at which a share was issued exceeds the nominal value of the share; frequently as a modifier, esp. in share premium account.Share premiums received by a company must be credited to a share premium account, which can only be used for a number of specified purposes, not including the payment of dividends to shareholders.
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1861 Carlisle Jrnl. 19 Apr. (Suppl.) 9/7 He pointed to the decrease in the share premium of the London and North Western Railway from this cause.
1871 Jrnl. Gas Lighting, Water Supply, & Sanitary Improvem. 17 Jan. 45/2 The consideration to be paid is perpetual annuities to the shareholders to the amount of £1400 per annum,..and the immediate payment of the amount to the credit of the reserve-fund and share premium account.
1930 Daily Express 6 Oct. 14/2 The discount on this issue has been entirely written off from share premium and capital reserve accounts.
2021 MT Newswires Live Briefs (Nexis) 25 Feb. We think the share premium is set to come down as its revenue mix now incorporates significant gas business exposure.
2021 Sun (Nexis) 21 Nov. 60 A statement from Quantuma, reveals the Rams' £83m debt does not include a further £153m due to the share premium account, a ‘soft loan’ from Morris who is set to write off that loss.
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更新时间:2024/11/11 1:01:19