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KudoZ home » Italian to English » Finance (general)

Ris. sovrap.azioni

English translation: Share premium reserve

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Italian term or phrase:Ris. sovrap.azioni
English translation:Share premium reserve
Entered by: maryrose
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04:13 Apr 7, 2008
Italian to English translations [PRO]
Bus/Financial - Finance (general)
Italian term or phrase: Ris. sovrap.azioni
From an annual report, under the heading "Shareholders' equity" in a table called variations to shareholder' equity.

Thanks.
maryrose
Local time: 00:12
Share premium reserve
Explanation:
The table is called "statement of changes in shareholders' equity" or "stockholders'" if you like
Selected response from:

James (Jim) Davis
Seychelles
Local time: 18:42
Grading comment
4 KudoZ points were awarded for this answer

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Summary of answers provided
5Share premium account
Olivia Bisegna
5Share premium reserve
James (Jim) Davis


  

Answers


24 mins   confidence: Answerer confidence 5/5
Share premium reserve


Explanation:
The table is called "statement of changes in shareholders' equity" or "stockholders'" if you like


    Reference: http://www.google.com/search?ie=UTF-8&oe=UTF-8&sourceid=desk...
James (Jim) Davis
Seychelles
Local time: 18:42
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 4482
Login to enter a peer comment (or grade)

3 hrs   confidence: Answerer confidence 5/5
Share premium account


Explanation:
The share premium account of a company is the capital that a company raises upon issuing shares that is in excess of the nominal value of the shares.

For example, a company may issue shares of a nominal value of £1 each at a subscription price of £5. The £4 difference will go to the share premium account.

The share premium account is treated as capital, meaning that it cannot be returned to the shareholders by way of a dividend or otherwise depleted




    Reference: http://en.wikipedia.org/wiki/Share_premium_account
    Reference: http://financial-dictionary.thefreedictionary.com/Share+Prem...
Olivia Bisegna
Italy
Local time: 16:42
Specializes in field
Native speaker of: Native in ItalianItalian
PRO pts in category: 126
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