GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||||
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23:02 May 21, 2014 |
Greek to English translations [PRO] Bus/Financial - Accounting | |||||||
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| Selected response from: Nick Lingris United Kingdom Local time: 08:29 | ||||||
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Summary of answers provided | ||||
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4 +1 | share premium account, share premium reserve |
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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/ |
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