premium on capital stock

premium on capital stock
фин., учет = capital surplus
* * *
надбавка к эмиссионному курсу акций

Англо-русский экономический словарь.

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Смотреть что такое "premium on capital stock" в других словарях:

  • premium on capital stock — In the USA, the excess amount received from stockholders over the par value of the stock issued. The premium account is shown in the balance sheet under the paid in capital section of stockholders equity and should not be regarded as income …   Accounting dictionary

  • no par value capital stock — In the USA and Canada, stock (shares) that have no par value or assigned value printed on the stock certificate. An advantage of such stock is that it avoids a contingent liability to stockholders in the event of a stock discount. For accounting… …   Accounting dictionary

  • no par value capital stock — In the USA and Canada, stock (shares) that have no par values printed on the stock certificate. An advantage of such stock is that it avoids a contingent liability to stockholders in the event of a stock discount. For accounting purposes, on the… …   Big dictionary of business and management

  • capital — cap·i·tal 1 adj [Latin capitalis, from caput head, a person s life (as forfeit)] 1 a: punishable by death capital murder b: involving execution a capital case 2 [Medieval Latin capitalis chief, principal, from Latin …   Law dictionary

  • stock — The goods and wares of a merchant or tradesman, kept for sale and traffic. In a larger sense, the capital of a merchant or other person, including his merchandise, money, and credits, or, in other words, the entire property employed in business.… …   Black's law dictionary

  • Stock — For capital stock in the sense of the fixed input of a production function, see Physical capital. For other uses, see Stock (disambiguation). Financial markets Public market Exchange Securities …   Wikipedia

  • Capital Surplus — Equity which cannot otherwise be classified as capital stock or retained earnings. It s usually created from a stock issued at a premium over par value. Capital surplus is also known as share premium (UK), acquired surplus, donated surplus, paid… …   Investment dictionary

  • Capital gains tax in Australia — Capital Gains Tax (CGT) in Australia applies to the capital gain made on disposal of any asset, except for specific exemptions. The most significant exemption is the family home. Rollover provisions apply to some disposals, one of the most… …   Wikipedia

  • Capital surplus — is an accounting term which frequently appears as a balance sheet item as a component of shareholders equity. Capital surplus is used to account for any funds the issuing firm has received over and above the par value of the common stock. It may… …   Wikipedia

  • premium — pre·mi·um / prē mē əm/ n 1: the difference between the face value or par value of a security and its market price when the latter is greater compare discount 2: the price paid for an insurance contract equal to the cost per unit times the number… …   Law dictionary

  • Premium — Pre mi*um, n.; pl. {Premiums}. [L. praemium, originally, what one has got before or better than others; prae before + emere to take, buy. See {Redeem}.] 1. A reward or recompense; a prize to be won by being before another, or others, in a… …   The Collaborative International Dictionary of English


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