share premium

World English Dictionary
share premium
(Brit) Also called (esp US): capital surplus the excess of the amount actually subscribed for an issue of corporate capital over its par value

Collins English Dictionary - Complete & Unabridged 10th Edition
2009 © William Collins Sons & Co. Ltd. 1979, 1986 © HarperCollins
Publishers 1998, 2000, 2003, 2005, 2006, 2007, 2009
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