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share premium
- the excess of the amount actually subscribed for an issue of corporate capital over its par value Also called (esp US)capital surplus
Example Sentences
Another dispute involving ScotRail drivers who were members of the Aslef union was resolved in July when they accepted a 5% pay increase and other benefits including an excess revenue share premium.
At the same time the Malta-based business increased its capital with a share premium of €31m following a valuation of those musical assets by the New York consultancy Gelfand, Rennert & Feldman.
In this light, the US share premium is not as much a mystery, as it also reflects access to more nimble and capital-light firms.
Vodafone argued that share premium is a capital receipt; not income and hence not taxable.
The proposal includes a $2.26 per share premium over Family Dollar’s closing price on Friday.
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