Financial Statements
Share Premium
Definition
What is Share Premium?
The amount received above the nominal or par valueThe stated value of a bond or share, often used as the amount repaid at bond maturity. of issued sharesShares that a company has formally created and allocated to shareholders..
Example in practice
How This Looks in Practice
Shares issued at ₦10 with ₦1 par value create ₦9 share premium per share.
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Related Terms
Financial Statements
Revenue
Income generated from selling goods or services before expenses are deducted.
Financial StatementsSales Growth
The percentage increase or decrease in revenue over a period.
Financial StatementsCost of Goods Sold
Direct costs attributable to goods or services sold during a period.
Financial RatiosGross Margin
Gross profit expressed as a percentage of revenue.