What is meant by share premium?
Share premium can be thought of as the difference between the par value of a company's shares and the total amount of money a company receives for shares recently issued. This account can be used to write off equity-related expenses, such as underwriting costs, and may also be used to issue bonus shares.
What is share premium formula?
(SP) is calculated using the formula given below: Share Premium = (Issue Price per Stock – Par Value per Stock) * No. of Shares Issued. Share Premium = ($7.00 – $2.00) * 500.
Is share premium a income?
As such, share premium can be considered an income of the share issuer and the share subscriber.
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