share premium account

Definitions

Banking

• noun a part of shareholders’ funds in a company, formed of the premium paid for new shares sold above par. The par value of the shares is the nominal capital of the company.

Economics

• noun a part of a company’s reserves formed when the difference in share value is credited to the company’s account when shares are issued at a price above par

Nearby Definitions of “share premium account”

• shape-memory alloy
• share
• share account
• share level security
• share option
• share premium account
• shared directory
• shared folder
• shareholder value analysis
• shareholders’ equity
• sharer

Contexts for “share premium account”

2 definitions in context
• Banking
• Economics