αποθεματικό υπέρ το άρτιο

English translation: share premium account, share premium reserve

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Greek term or phrase:αποθεματικό υπέρ το άρτιο
English translation:share premium account, share premium reserve
Entered by: Dylan Edwards

23:02 May 21, 2014
Greek to English translations [PRO]
Bus/Financial - Accounting
Greek term or phrase: αποθεματικό υπέρ το άρτιο
Μετοχικό κεφάλαιο

Οποιοδήποτε ποσό πάνω από την ονομαστική αξία των μετοχών μεταφέρεται στο αποθεματικό υπέρ το άρτιο.
Dylan Edwards
United Kingdom
Local time: 08:29
share premium account, share premium reserve
Explanation:
http://en.wikipedia.org/wiki/Capital_surplus#Share_premium_r...

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Note added at 23 hrs (2014-05-22 23:02:14 GMT)
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The par value of a share multiplied by the number of shares is shown in a company's balance sheet as its share capital. When shares are issued at more than their par value the excess is added to the share premium reserve on the balance sheet.
http://moneyterms.co.uk/par-value/

Selected response from:

Nick Lingris
United Kingdom
Local time: 08:29
Grading comment
Thank you, Nick.
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +1share premium account, share premium reserve
Nick Lingris


  

Answers


21 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
share premium account, share premium reserve


Explanation:
http://en.wikipedia.org/wiki/Capital_surplus#Share_premium_r...

--------------------------------------------------
Note added at 23 hrs (2014-05-22 23:02:14 GMT)
--------------------------------------------------

The par value of a share multiplied by the number of shares is shown in a company's balance sheet as its share capital. When shares are issued at more than their par value the excess is added to the share premium reserve on the balance sheet.
http://moneyterms.co.uk/par-value/



Nick Lingris
United Kingdom
Local time: 08:29
Native speaker of: Native in GreekGreek
PRO pts in category: 68
Grading comment
Thank you, Nick.

Peer comments on this answer (and responses from the answerer)
agree  Peter Close
1 day 6 hrs
  -> Thanks, Pete. Καλημέρα.
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