share premium

Definition

The amount that is over and above par value on the amount that has been subscribed to for a new issue of corporate capital. Share premium can only be used for certain specific purposes that are laid out in the corporation's bylaws.

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The share premium was explained to me in depth by my personal assistant who knew pretty much everything about it.

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The share premium was higher than we originally thought it would be, despite the underlying issues we felt the company was facing.

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SHARE PREMIUM Usually found on the BALANCE sheet, this is the account to which the amount of money paid (or promised to be paid) by a shareholder for a share is credited to, only if the shareholder paid more than the cost of the share

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