10 ENGLISH BOOKS RELATING TO «SHARE PREMIUM»
Discover the use of
share premium in the following bibliographical selection. Books relating to
share premium and brief extracts from same to provide context of its use in English literature.
1
Risk Awareness and Corporate Governance
When a capitalization issue occurs, a company is allowed to make the
distribution out of non-distributable reserves (the share premium account). This is
permitted by law because the total non-distributable capital of the company is
maintained.
2
Corporate Accounting in Australia
The Corporations Act required the premium to be credited to the share premium
reserve, hence it was a statutory reserve. The law placed restrictions on the
reserve such that it was non-distributable (as dividends). In effect, the law
recognised ...
Ron Dagwell, Graeme L. Wines, Cecilia Lambert, 2007
3
Financial Management for Higher Awards
Reserves that cannot be distributed are called capital reserves. The share
premium account is an example of a capital reserve. The main revenue reserve is
clearly the accumulated balance on the profit and loss account, which represents
the ...
4
Accounting Principles for Lawyers
The basic rule relating to setting up a share premium account is set out in section
130(1) of the Act: 'If a company issues shares at a premium, whether for cash or
otherwise, a sum equal to the aggregate amount or value of the premiums on ...
5
Financial Reporting in Hong Kong
8.2.1.2 Bermuda Companies Act The requirements of the Bermuda Companies
Act concerning the share premium account are similar to those of the Companies
Ordinance except that, in the case of an exchange of shares, the excess value of
...
Deloitte Touche Tohmatsu, 2008
6
Financial Accounting: IFRS Edition
Instead, they report Share Premium— Treasury separately on the statement of
financial position, as a part of equity. SALE OF TREASURY SHARES BELOW
COST When a company sells treasury shares below cost, it usually debits to
Share ...
Jerry J. Weygandt, Donald E. Kieso, Paul D. Kimmel, 2010
In case the cash book is not required, entry no. 370 Basic Accounting. (Rs.) (Rs.)
Share application a/c Dr. 24,000 To share capital a/c 16,000 To share premium a/
c 8,000 (Being application money transferred to share capital a/c and ...
8
Luxembourg in International Tax Planning
for non-quoted companies the basis for taxation is the higher of: (1) the paid-up
capital plus any share premium (i.e. the value of the company is simply
considered to be the capital introduced, including any premium); and (2) the
dividends paid ...
9
Accounting and Analysis
DANGERS OF CREATING 'SHARE PREMIUM ACCOUNT' THROUGH '
EXPENSING' In the event an employee exercises the option to subscribe to
shares under the ESOP scheme, the difference between the face value of the
share and the ...
10
Corporate Accounting (Vol-1)
Thus the company can issue new equity as well as new preference shares to
redeem the old preference shares. 3.3.3 Premium on Issue The share premium
collected through a fresh issue can be used for the purpose of writing off the
premium ...
10 NEWS ITEMS WHICH INCLUDE THE TERM «SHARE PREMIUM»
Find out what the national and international press are talking about and how the term
share premium is used in the context of the following news items.
Investors are paying insane premiums to buy Chinese-listed stocks
Yesterday the A-H share premium, the difference in the cost to buy the same Chinese company listed in China compared to Hong Kong, surged to 42.04%, the ... «Business Insider Australia, Jun 15»
JA Solar chairman, CEO offers 20 percent, per-share premium to …
U.S.-traded shares of JA Solar Holdings are soaring in early morning trading after its chairman and CEO offered a 20 percent premium to take the Chinese solar ... «Newser, Jun 15»
BRIEF-Bionaturis launches capital increase, share premium 6.95 …
Launches preferred subscription share issue of 579,129 new shares, that is up ... Share premium at 6.95 euro per share, which gives a price of 7 euros per share. «Reuters, May 15»
Brief overview of the legal regime for share premium in Luxembourg
There is no express legal definition of share premium. However, Luxembourg doctrine unanimously considers that share premium constitutes the surplus of the ... «Lexology, May 15»
BRIEF-Home Meal Replacement share premium set at 1.90 euro per …
Sets capital increase share premium at 1.90 euro per share, to raise 3.6 million euros ... Sets total price per share at 2.03 euro for 1,772,028 new shares issued. «Reuters, Apr 15»
I-T launches probe into 'inflated' equity sales by unlisted companies
"If the share premium charged is in excess of the intrinsic value of shares, there is a ground for imposing the provisions of Section 68 of the Income-Tax Act, 1961 ... «Daily News & Analysis, Apr 15»
China A-share premiums seen narrowing to 15-20%
The spreads between the prices of A- and H-shares will continue to shrink until the premium on A-shares will fall to just around 15 to 20 percent, according to a ... «EJ Insight, Apr 15»
Strong Southbound Flows To Narrow A/H Share Premium
The strong capital flows from mainland investors to Hong Kong, triggered by government policies to ease restraints on such investments, may carry on for some ... «China Money Network, Apr 15»
How To Trade The China A-Share Premium Over H-Shares
The premium of China A-shares over H-shares is near an all-time high at 30% vs. a 10% discount just before the HK-Shanghai connect launch last November. «Seeking Alpha, Mar 15»
500 top firms get I-T notices over preferential allotments
In the notice, taxmen have described the share subscription by foreign investors as taxable income, under Section (56) of I-T Act. Hence share premium received ... «Daily News & Analysis, Feb 15»
