Glossary entry

Greek term or phrase:

αποθεματικό υπέρ το άρτιο

English translation:

share premium account, share premium reserve

Added to glossary by Dylan Edwards
May 21, 2014 23:02
9 yrs ago
17 viewers *
Greek term

αποθεματικό υπέρ το άρτιο

Greek to English Bus/Financial Accounting
Μετοχικό κεφάλαιο

Οποιοδήποτε ποσό πάνω από την ονομαστική αξία των μετοχών μεταφέρεται στο αποθεματικό υπέρ το άρτιο.

Proposed translations

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21 mins
Selected

share premium account, share premium reserve

http://en.wikipedia.org/wiki/Capital_surplus#Share_premium_r...

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Note added at 23 hrs (2014-05-22 23:02:14 GMT)
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The par value of a share multiplied by the number of shares is shown in a company's balance sheet as its share capital. When shares are issued at more than their par value the excess is added to the share premium reserve on the balance sheet.
http://moneyterms.co.uk/par-value/

Peer comment(s):

agree Peter Close
1 day 6 hrs
Thanks, Pete. Καλημέρα.
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4 KudoZ points awarded for this answer. Comment: "Thank you, Nick."
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