UK Accounting Glossary
The claim which owners have on the assets of a company because shares have been purchased from the company at a price greater than the nominal value.
To help you cite our definitions in your bibliography, here is the proper citation layout for the three major formatting styles, with all of the relevant information filled in.
Definitions for Share Premium are sourced/syndicated from:
This glossary post was last updated: 23rd December 2018.