- share premium reserve
- 1) Финансы: резерв эмиссионного дохода по акциям, добавочный капитал2) Аудит: эмиссионный доход (статья в финансовом отчете)
Универсальный англо-русский словарь. Академик.ру. 2011.
share premium reserve
Смотреть что такое "share premium reserve" в других словарях:
share premium account — That part of shareholders funds (shown separately on the balance sheet) formed of the premium paid for new shares above their nominal value. It forms part of a company s non distributable reserves. Related links merger reserve Practical Law… … Law dictionary
Reserve (accounting) — In financial accounting, the term reserve is most commonly used to describe any part of shareholders equity, except for basic share capital. Sometimes, the term is used instead of the term provision ; such a use, however, is inconsistent with the … Wikipedia
reserve — Part of the capital of a company, other than the share capital, largely arising from retained profit or from the issue of share capital at more than its nominal value. Reserves are distinguished from provisions in that for the latter there is a… … Accounting dictionary
reserve — Part of the capital of a company, other than the share capital, largely arising from retained profit or from the issue of share capital at more than its nominal value. Reserves are distinguished from provisions in that for the latter there is a… … Big dictionary of business and management
merger reserve — The availability of merger relief is an essential prerequisite for merger accounting; the reverse is not, however, the case and it is possible to obtain merger relief while acquisition accounting. Where this is the case, the premium on the issue… … Law dictionary
merger reserve — merger capital reserve A reserve credited in place of a share premium account when merger relief is made use of. Goodwill on consolidation may be written off against a merger reserve (unlike the share premium account) … Accounting dictionary
merger reserve — merger capital reserve A reserve credited in place of a share premium account when merger relief is made use of. Goodwill on consolidation may be written off against a merger reserve (unlike the share premium account) … Big dictionary of business and management
Yield spread premium — The yield spread premium (YSP) is the cash rebate paid to a mortgage broker based on selling an interest rate above the wholesale par rate that the borrower qualifies for. For example, If a mortgage broker offers a borrower a loan of $100,000 at… … Wikipedia
National Credit Union Share Insurance Fund — Banking in the United States Monetary policy The Federal Reserve System Regulation Lending Credit card Deposit accounts Savings account Checking account Money market account Certificate of deposit … Wikipedia
Federal Reserve System — FRB and FED redirect here. For other uses, see FRB (disambiguation) and FED (disambiguation). Federal Reserve System … Wikipedia
Common ordinary equity — (CEQ) represents the common shareholders interest in the company. CEQ is a component of Shareholders Equity Total (SEQ). CEQ is the sum of: Common/Ordinary Stock (Capital) (CSTK) Capital Surplus/Share Premium Reserve (CAPS) Retained Earnings (RE) … Wikipedia
