Share premium account
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The share premium account of a company is the capital that a company raises upon issuing shares that is in excess of the nominal value of the shares.
For example, a company may issue shares of a nominal value of £1 each at a subscription price of £5. The £4 difference will go to the share premium account.
The share premium account is treated as capital, meaning that it cannot be returned to the shareholders by way of a dividend or otherwise depleted
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