Share premium
Share premium
Glossary of business
Definition of share premium
The share premium is the difference between the nominal (or face value) of the share and the value that the share is sold for. For example, if a $1 share is issued at $1.25 then the share premium is 25p. Share premium is shown separately on the firm's balance sheet.
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Terminology about business
Job world
Definition and meaning of share premium
Meaning of share premium
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