TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

PREMIUM SHARES [1 record]

Record 1 2010-11-29

English

Subject field(s)
  • Stock Exchange
  • Financial and Budgetary Management
CONT

Share premium. A sum may be charged on an issue of shares, over and above the nominal value, if their profitability indicates that their real value is in excess of their nominal value.

French

Domaine(s)
  • Bourse
  • Gestion budgétaire et financière
DEF

Excédent du prix d'émission d'actions sur leur valeur nominale.

OBS

En France, l'expression «prime d'émission» s'applique aux apports effectués en numéraire tandis que l'on parle de «prime d'apport» dans le cas d'apports effectués en nature.

Spanish

Campo(s) temático(s)
  • Bolsa de valores
  • Gestión presupuestaria y financiera
DEF

Exceso sobre el valor nominal al que se emiten nuevas acciones para compensar el mayor valor que tienen las acciones antiguas existentes y capitalizar la empresa. Al existir derecho preferente de suscripción por parte de los antiguos accionistas y compensar el efecto del mayor valor de las acciones antiguas, si se emiten con una prima baja o sin ella.

OBS

prima de emisión: término y definición extraído del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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