share premium

简明释义

股票发行溢价

英英释义

例句

1.Investors are often attracted to companies with a high share premium (股份溢价) as it indicates strong market confidence.

投资者通常被拥有高share premium（股份溢价）的公司吸引，因为这表明市场信心强劲。

2.The board decided to issue additional shares to raise capital, which resulted in a considerable share premium (股份溢价).

董事会决定发行额外股票以筹集资金，这导致了可观的share premium（股份溢价）。

3.A high share premium (股份溢价) can indicate that the company's shares are perceived as valuable by investors.

高share premium（股份溢价）可能表明投资者认为公司的股票具有价值。

4.When calculating the equity of a firm, the share premium (股份溢价) is added to the nominal value of shares.

在计算公司的股权时，share premium（股份溢价）会加到股票的面值上。

5.The company issued new shares at a price above their nominal value, resulting in a significant share premium (股份溢价).

公司以高于其面值的价格发行新股，导致了显著的share premium（股份溢价）。

作文

In the world of finance and corporate governance, understanding various financial terminologies is crucial for both investors and business owners. One such term that often comes up in discussions about company financing is share premium. The concept of share premium refers to the amount received by a company over and above the nominal value of its shares when they are issued. This premium arises when a company issues shares at a price higher than their face value, which is typically set in the company’s articles of association. For instance, if a company issues shares with a nominal value of $1 at a price of $5, the share premium would be $4 per share.The importance of share premium cannot be overstated. It serves as a financial cushion for the company, providing additional capital that can be used for various purposes such as expansion, research and development, or paying off debts. This extra capital is particularly valuable for startups and growing companies that need funds to fuel their operations and achieve their business goals. Furthermore, having a healthy share premium can enhance a company's balance sheet, making it more attractive to potential investors and creditors.From an accounting perspective, share premium is recorded in a separate account within the equity section of the balance sheet, distinct from the share capital. This separation is essential because it helps stakeholders understand how much of the equity has been raised through the issuance of shares at a premium. Additionally, the share premium account can only be utilized for specific purposes as mandated by law, such as issuing bonus shares, writing off preliminary expenses, or funding certain types of capital projects. This regulatory framework ensures that the funds raised through share premium are used responsibly and contribute positively to the company’s growth.Moreover, the treatment of share premium can vary across different jurisdictions. In some countries, there are strict regulations governing how share premium can be used, while in others, companies may have more flexibility. This variance highlights the importance of understanding local laws and regulations when dealing with share premiums. For international investors, being aware of these differences is critical, as it impacts their assessment of a company’s financial health and investment potential.In conclusion, the concept of share premium plays a vital role in corporate finance. It not only provides companies with necessary capital but also reflects their market valuation and investor confidence. Understanding share premium is essential for anyone involved in investing or managing a company, as it influences decision-making and strategic planning. As businesses continue to evolve and seek innovative ways to raise capital, the significance of share premium will undoubtedly remain a key topic in financial discussions.

在金融和公司治理的世界中，理解各种金融术语对投资者和企业主来说至关重要。其中一个在公司融资讨论中经常出现的术语是股份溢价。股份溢价的概念是指公司在发行股票时所获得的超过其面值的金额。当公司以高于其面值的价格发行股票时，就会产生这种溢价，这通常在公司的章程中设定。例如，如果一家公司以面值1美元的股票以5美元的价格发行，则股份溢价为每股4美元。股份溢价的重要性不容小觑。它作为公司的财务缓冲，为公司提供额外的资本，可用于扩展、研发或偿还债务等多种目的。这笔额外资金对于需要资金来推动运营并实现商业目标的初创企业和成长型公司尤其宝贵。此外，拥有健康的股份溢价可以增强公司的资产负债表，使其对潜在投资者和债权人更具吸引力。从会计的角度看，股份溢价在资产负债表的权益部分单独记录，区别于股本。这种分开是必要的，因为它帮助利益相关者了解通过发行溢价股票所筹集的股本有多少。此外，股份溢价账户只能用于法律规定的特定目的，例如发行红股、冲抵初始费用或资助某些类型的资本项目。这一监管框架确保通过股份溢价筹集的资金得到负责任的使用，并对公司的增长产生积极影响。此外，股份溢价的处理在不同司法管辖区之间可能有所不同。在某些国家，对于如何使用股份溢价有严格的规定，而在其他国家，公司可能有更多的灵活性。这种差异突显了在处理股份溢价时了解当地法律法规的重要性。对于国际投资者而言，了解这些差异至关重要，因为它影响他们对公司财务健康和投资潜力的评估。总之，股份溢价的概念在公司融资中发挥着至关重要的作用。它不仅为公司提供必要的资本，还反映了它们的市场估值和投资者信心。理解股份溢价对于任何参与投资或管理公司的人来说都是必不可少的，因为它影响决策和战略规划。随着企业不断发展并寻求创新的筹资方式，股份溢价的重要性无疑将继续成为金融讨论中的关键话题。