issuance of shares above par 中文意思是什麼
issuance of shares above par
解釋
股票超過票面金額的發行-
The premium resulting from issuance of shares at a price above par value shall be allocated to the company ' s capital reserve fund
以超過票面金額發行股票所得溢價款列入公司資本公積金。 -
Article 178 the premium received by a joint stock limited company through issuance of shares at prices above par value in accordance herewith, as well as other incomes to be allocated to the capital reserve fund as stipulated by the finance authority under the state council, shall be allocated to the capital reserve fund
第一百七十八條:股份有限公司依照本法規定,以超過股票票面金額的發行價格發行股份所得的溢價款以及國務院財政主管部門規定列入資本公積金的其他收入,應當列為公司資本公積金。
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