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share premium

noun

  1. the excess of the amount actually subscribed for an issue of corporate capital over its par value Also called (esp US)capital surplus
“Collins English Dictionary — Complete & Unabridged” 2012 Digital Edition © William Collins Sons & Co. Ltd. 1979, 1986 © HarperCollins Publishers 1998, 2000, 2003, 2005, 2006, 2007, 2009, 2012


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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.

From BBC

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.

From Forbes

Vodafone argued that share premium is a capital receipt; not income and hence not taxable.

From Forbes

The proposal includes a $2.26 per share premium over Family Dollar’s closing price on Friday.

From Forbes

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