premium - the amount which is paid for a stock or share over and above its nominal or face value
issue premium - the amount in excess of par or stated value received by an issuing corporation for its capital stock
Good to know
1. EN: above par; at a premium - a price which is more than 100 %; DE: über Pari; über dem Nennwert; FR: au-dessus du pair [EUR].
2. EN: issue at a premium - an issue of securities made above nominal or face value; DE: Überpari-Emission; FR: émission au-dessus du pair; émission avec prime [EUR].
FR: prime d'émission [EUR, issue premium]
FI: ylikurssi [EUR, issue premium]
Aktsia väljalaskehind võib olla suurem selle nimiväärtusest (ülekurss). Ülekurssi võib kasutada aktsiaseltsi kahjumi katmiseks, kui seda ei ole võimalik katta eelmiste perioodide jaotamata kasumi ja põhikirjas ettenähtud reservkapitali arvelt, ja aktsiakapitali suurendamiseks fondiemissiooni teel.
1. The experts' report shall contain at least a description of each of the assets comprising the consideration as well as of the methods of valuation used and shall state whether the values arrived at by the application of these methods correspond at least to the number and nominal value or, where there is no nominal value, to the accountable par and, where appropriate, to the premium on the shares to be issued for them.
2. Where provision is made for an issue premium, it must be paid in full.
