premium account

Capital surplus, also called share ρrémíùm, is an account which may appear on a corporation's balance sheet, as a component of shareholders' equity, which represents the amount the corporation raises on the issue of shares in excess of their par value (nominal value) of the shares (common stock).
This is called Additional paid in capital in US GAAP terminology but, additional paid in capital is not limited to share ρrémíùm. It is a very broad concept and includes tax related and conversion related adjustments.
Taken together, common stock (and sometimes preferred stock) issued and paid (plus capital surplus) represent the total amount actually paid by investors for shares when issued (assuming no subsequent adjustments or changes).
Shares for which there is no par value will generally not have any form of capital surplus on the balance sheet; all funds from issuing shares will be credited to common stock issued.
Some other scenarios for triggering a capital surplus include when the Government donates a piece of land to the company.
The capital surplus/share ρrémíùm account (SPA) is generally not distributable, but may be used to:

write off the expenses/commission relating to the issue of those shares, or
make a bonus share issue of fully paid-up shares.Within the framework of capital increase by share ρrémíùm a larger proportion of capital increase is placed into a capital reserve while the subscribed capital is increased by a minimum amount. This is because the initial losses are covered by the capital reserve. If capital increase was carried out fully or to a significant degree through the increase of subscribed capital, equity could easily fall to below the subscribed capital due to the losses.It may also be used to account for any gains the firm may derive from selling treasury stock, although this is less commonly seen.
Capital surplus is also a term used by economists to denote capital inflows in excess of capital outflows on a country's balance of payments.

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  1. D


    Good day ka pH Pasinsya sya na pero . Nakakatamad din nag share minsya nga perm account Ng yt ,spot ,net at iba pa Kasi minsya may mga gahaman din hinayupak na nga tao dito na gagawin na nga at bigyan nga acc papalitan pa Ng password .. ayaw mag share sa iba gusto Nola kanila lang . Libre na...
  2. C

    Help SpotiFy ρrémíùm account

    Sino po marunong gumawa ng spotify ρrémíùm using fresh gmail .pagawa nmn ako tatanawin ko utang na loob pla
  3. G

    Help Karaoke, magicsing, ρrémíùm account, 1 month

    Baka po pwede pasabit sa ρrémíùm account para sa magic sing kahit 1 month lang po para sa pasko at new year. Thanks in advance.
  4. N

    Smart TNT Sun Looking for a ρrémíùm account.

    Looking for a provider of vpn and ρrémíùm accounts. Lets make a deal. Madami akong client kase. Balak namin lumipat ibang provider.
  5. R

    Help Stan. ρrémíùm account

    pasabit po, thanks!
  6. C

    Help Udemy ρrémíùm account

    pasabit naman po sa udemy account gagamitin lang po sa bagong work maraming salamat po.
  7. T

    Help Psdly ρrémíùm Account

    Baka may kaya dyan gumawa ng ρrémíùm account dito?
  8. C

    Help Spotify ρrémíùm account

    Pasabit mga idolo. Salamat sa papansin
  9. K

    Help Spotify ρrémíùm Account

    Hello po, sana po my mangbigay ng spotify sakin today, pahingi po sana salamat
  10. R

    Help Filmora ρrémíùm Account

    Hi po, Baka pwede pasabay pangcontent lang sa YøùTùbé. Pangsimula lang po. Salamat
  11. Y

    Closed Pwede po makisabit po ng private Viu prémíùm account

    baka pwede pong makisabit lods panay log out po kasi yung account na ginagamit ko huhu
  12. H

    Help Nétflí× ρrémíùm account

    Mga boss pwede pasabit Nétflí× ρrémíùm?
  13. P

    Help Need ρrémíùm account Grammarly

    Good day guys, pasabit naman sa account ninyu need ko po talaga sa work di ako masyado magaling sa grammar.
  14. X

    Help Grammarly ρrémíùm Account

    Hi po patulong mga boss super need ko lang ρrémíùm account di pa tapos documentation namin para sa thesis. pasabit po mga bossing sa mga ρrémíùm account niyo. maraming salamat po.
  15. Y

    Help Anyone got a ρrémíùm account in this website
  16. X

    Closed Need Grammarly rémíùm Account

    Hi sa mga may Grammarly ρrémíùm Account Baka pwede po pasabit.
  17. L

    Help Nétflí× ρrémíùm Account

    baka naman po may magbigay diyan.. huhu
  18. L

    Help YøùTùbé ρrémíùm Account (pasabit)

    pasabit naman po sa yt prem niyo.. salamat
  19. I

    Help Canva ρrémíùm Account

    Baka pwede pong pasabit sa canva ρrémíùm account niyo, need lang po for presentation. Salamat po
  20. D

    Smart TNT Sun 100 load para sa magbigay sa akin ng yt ρrémíùm account

  21. D

    Help Pasabit naman sa mayroon yt ρrémíùm account dyan

    Sana all
  22. B

    Help Filmora ρrémíùm Account

    Mga Lodi baka naman po pahingo ng account kahit pasabit nalang po.
  23. J

    Help Picsart ρrémíùm account

    Pasabit naman po mga lods 🙂, maraming salamat
  24. C

    Help Pahingi pong free ρrémíùm account sa Spotify

    Pahingi pong free ρrémíùm Spotify mga sir pang soundtrip lang tuwing papasok sa school maraming salamat po❤️❤️❤️
  25. J

    Help Picsart ρrémíùm account

    Pasabit naman po mga lods 🙂, maraming salamat
  26. B

    Help Pagawa naman po ρrémíùm account sa spotify thanks po sa tutilong

    Pagawa naman po spotify ρrémíùm account salamat sa tutulong❤️
  27. K

    Help ρrémíùm account

    pano maging phcorner ρrémíùm account, may link ba na rules at manual for new member? TYA
  28. J

    Help Pa request po Quilbot ρrémíùm account

    mga lodi baka meron kayu ρrémíùm quilbot account needed lang talaga salamat po sa makaktulong
  29. T

    Help Hbo ρrémíùm account pasabit

    baka meron kayo mga papsi, pasabit naman hehe. Maraming salamat!
  30. R

    Help LF : Free Nétflí× ρrémíùm Account

    Pwede po makahingi ng ρrémíùm account manunuod lang po ng anime salamat.
  31. W

    Help Crave Premiun Account

    pahingi naman po ako ng crave ρrémíùm acc, badly need po! adv thank u sa magbibigay
  32. J

    Help Udemy ρrémíùm Account

    Hi! Baka pwede pong makahiram or makijoin sa ρrémíùm udemy? Mag aaral for the courses/title with quickbooks and xero accounting software.🙂
  33. J

    Help Spotify ρrémíùm account @Vilain_In_Glasses pasabit nmn Lods

    Villain_In_Glasses Boss Lods pasabit nmn po Spotify ρrémíùm account plz🙏🙏🙏
  34. Z

    Help Spotify po pa ρrémíùm account ko

  35. R

    Help Spotify rémíùm Account

    Villain_In_Glasses Pacreate po ng sariling account salamat po 🥰
  36. T

    Help Quillbot ρrémíùm account pls

    Fpr educational purposes lang po. Salamat
  37. D

    Help Request for Solo Quillbot ρrémíùm Account

    Hello. I'm in need of a solo Quillbot ρrémíùm account. I guarantee that the CHECK/MARK AS SOLUTION button will be clicked to return the favor. Thank you! 🙂
  38. P

    Help QUILBOOT ρrémíùm ACCOUNT

    mga master baka pwede po pasabit ng quilboot niyo, salamat po
  39. P

    For Sale ρrémíùm Account

    FS RUSH 3K Nego pa pm langs Clean bind surr email Pano ba mag insert ng video para sa skins? Skin Highlights: 📌Legend Gusion 📌10 Epic Limited Skins 📌M3 Roger 📌Pacquiao Paquito 📌3 Saber Squad 📌8 Zodiac (91 points na pang 9 na zodiac) 📌1 Lightborn 📌4 Blazing Bounties 📌515 Yin 📌Thamuz Kung Fu...
  40. P

    Spotify prémíùm Account

    Pahinge naman po spotify account yong ρrémíùm sana, pa hide nlang sa baba thankyou in advance.
  41. J

    Help Pasabit Spotify ρrémíùm account

    Pasabit nmn mga Lods sa Spotify ρrémíùm account. Salamat mga Lods in advance.
  42. J

    Help Penge Spotify ρrémíùm account

    Pahinge po Spotify ρrémíùm account🙏🙏🙏
  43. S

    Help [Pasabit] InVideo ρrémíùm Account

    mga boss bka pwede pasabit ako ng invideo account nyo or bilihin ko nlng salamat
  44. M


    Need lang po plsss😭
  45. J


    Pang smart tv po
  46. A

    Help Grammarly ρrémíùm Account

    Good afternoon po, gusto ko lang po sana makisabit sa grammarly na may ρrémíùm account :( need lang po kasi sa thesis ko. Sana po may makatulong. Salamat !
  47. L

    Help Tanong lang sa Nétflí× & spotify ρrémíùm account

    Ano po pinag kanagkaiba sa normal account at sa ρrémíùm?
  48. N

    Help Academia edu ρrémíùm account

    May account ba kayong di ginagamit pahiram o pahingi gagamitin ko for educational purposes lang, pang-citation lang research study namin, huhu.
  49. K

    Nétflí× ρrémíùm account

    pasabit po sa Nétflí×, willing to pay my share
  50. J

    Help Pa-unlock mga bhie sa STUDY.COM

    HI mga bhie! Beke nemen pwedeng i-unlock mo ito 👉👈😿: Yung Lesson Transcript lang ang habol ko babycakes. Salamat! 😘