What is share premium account

Share Premium

Share Premium - Market Value vs. Book Cost

A share premium is the amount paid for an equity in excess of its nominal value, that is; its market value less its book cost.

For example, five years ago when a UK limited company was registered, it issued 100 shares for £1 each (their nominal value). Today, after years of successful trading the company has a market value currently of £100,000. On the basis that no further shares have been issued, the market value of each unit of equity is now (£100,000 divided by 100) £1,000.

If one share was sold today and £1,000 was received, the share premium would be (£1,000 less £1) £999.

The purchaser would be deemed to have paid a premium on the purchase which would be recorded in the share premium account in the company's books.

Conversely, had the company's trading performance been very poor or if it had remained dormant since its formation, it might still be valued at £100 in total. The purchase of one share would therefore remain at its initial cost of £1. As the original nominal value was £1, no share premium would be deemed to have been paid on this transaction.

Share Premium Account

The sum of share premium which a company receives for all past transactions of its equities would be disclosed as a separate note in the annual accounts.

An illustration of such disclosures is shown below.

Share Capital Account	30 June 2008	30 June 2007
Ordinary shares of £1 each	2,000	1,500
Share premium account	500	0
	2,500	1,500
During the year ended 30 June 2008 500 ordinary shares of £1 each were issued to ABC limited at a price of £2 each. The amount received as consideration in excess of the nominal value is shown in the share premium account.

如何知道会分红股

以下是 QL 的 Capital 数据

Authorised share capital : RM200,000,000
Issues and paid-up capital: of RM165,000,000 (30 September 2009)
Par value: RM 0.50
No of shares: RM 330,000,000

过后 5 送 1 红股，那股数就加入了 66,000,000 个新股。以 RM 0.50 par value 计算，就是 paid-up capital 增加了 RM 33,000,000

调整后新的 paid-up capital: RM 198,000,000

有没有注意到 QL 的 Authorised capital 只有 RM 200,000,000，新 paid-up capital 是不能超过 authorised 的，所以就算 QL 有能力派更高的红股，他暂时也不能那么做，唯有等股东大会通过了，再向政府申请，那 QL 又能派红股了。

那现在看看 QL 有没有能力再派 1 送 1 的红股， 1 送 1 后 paid-up 又增加。

新增加的 paid-up capital: RM 198,000,000

而 QL 最新的 Reserve RM 312,018 ,000。

所以 QL 绝对能够再派 1 送 1 红股。


只要 reserve (RM 312,018 ,000) 大过 新增的 paid-up capital (RM 198,000,000)，那就是说那间公司有能力派发 1 送 1 红股。

可是 调整后的 paid-up 不能超过 Authorised share capital。所以 QL 以后要派红股，一定要增加 authorised share capital 先。

全利资源 QL ipo 至今数据

全利2000年2月上市, IPO RM 2.50. 如果买1,000股 = RM 2500
从2000年至今, 除了2000年和2002年外, 全利每年都派息.

红股方面, 它
2001年2送1,
2004年4送1,
2004年1对1分拆, 面值变成50仙
2005年3送1 ----> 这时1,000股IPO 变成了5,000股
2008年2送1 ----> 1,000股 IPO 这时变成7,500了
2010年5送1 ----> 1,000股 IPO 变成 9,000了

10年后，今天闭市价 3.44 X 9000 = 30,960

10年里 ---> 2千5变 30 千