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What do you understand by Issue of Securities at Premium? - Commerce

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प्रश्न

What do you understand by Issue of Securities at Premium?

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उत्तर

When shares are issued at a price above the face or nominal value, they are said to be issued at a premium. For example, a share having the face value of Rs. 10 is issued at Rs.12. Here, Rs.2 is the premium. The amount of share premium has to be transferred to an account called the ‘Securities Premium Account’

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Issue of Shares, Bonus Shares and Right Shares
  या प्रश्नात किंवा उत्तरात काही त्रुटी आहे का?
पाठ 26: Companies Act, 2013 - Exercise [पृष्ठ २४८]

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सामाचीर कलवी Commerce [English] Class 12 TN Board
पाठ 26 Companies Act, 2013
Exercise | Q III. 1 | पृष्ठ २४८
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