Share premium

Dadka, ay dabiicadda ka mid ah hawlaha aan ku hawlan xisaabaadka xirfadeed, mararka qaarkood keligay ma fasiri karaa mid ka mid ah ama erey kale oo dhaqaale. Waxaa cad marka uu jiro tusaale la taaban karo oo la arki karo.

Sidaa darteed, si ay u fahmaan waxa premium saamiga, laga yaabaa in aad u aragto xaaladda ka dib. Shirkadda la caasimada idman in lacagta 100 kun unugyada caadiga ah shanqarta boqol saamiyada. Xaaladdan oo kale, stock kasta noqon doonaa qiimaha magacaaban, oo waa loo siman yahay si kun iyo unugyada caadiga ah. suuqa saamiyada, si kastaba ha ahaatee, waxaa laga yaabaa in ay bixiyaan qiimo ka sareeya oo ah saamiyada. Tusaale ahaan, toban kun oo unugyada caadiga ah, haddii ay maal-filan shirkadaha inuu kordhayo iibka. Sidaa darteed, qiimaha share kasta waxaa kordhay toban cutub caadiga ah. Sayidka, premium share of kun iyo unugyada caadiga ah. circuit noocan oo kale ah hab la fududeeyey.

Emission waxaa lagu magacaabaa soo saarista ee securities ama lacag caddaan ah. The dakhliga sidaas-helay yimaado si silsilad horumarinta wax soo saarka - lacag - badeecadaha iyo natiijada ka keenaysaa in horumarinta ganacsiga ama dhaqaalaha guud ahaan. Laakiin arrinta waa in la fuliyaa xadka la oggol yahay. Dakhliga ka securities heli karaa oo keliya ganacsi si wadajir ah-stock ku hawlan arrinta saamiyada. Shirkadda helay premium share a, u soo diro si ay reserve ama kordhiyaa lacagta guud ee faa'iidada shirkadda.

Dictionary of Economics si fasiraya fikirka ah share premium - farqi ah oo u dhexeeya qiimaha at kaas oo ay iibiso securities-ka iyo qiimaha par ay. Under securities ah inta badan waxaa loola jeedaa in ay tallaabo ka. In xisaabaadka, reserve share lacagta waxaa lagu muujiyey hoos caasimadda iyo debit xisaab oo ka mid ah lacag caddaan ah iyo hanti kale oo loo wareejin Company sida lacagta saamiyada.

Ku dhawaad seigniorage waa faa'iido xad-dhaaf ah, taas oo ka dib markii meelaynta shirkadda stock wadajir ah saamiyada ay u muuqday, ka dib markii jaro kharashka la xiriira ay sale. Waxa uu u muuqdaa mid la arrinta dheeraad ah saamiyada ama iyadoo la kordhinayo qiimaha magacaaban, farqiga u, taas oo uu dhacaa marka iibinta securities, qiimaha iibka uu ka badan yahay magacaaban ah.

Marka la barbardhigo dakhliga ka soo arrinta securities, magaalada oo dheeraad ah - waa dakhli ah ee dhex revaluation hantida, koritaanka miraheeda, qiimaha ka helay lacag la'aan ah hadda, iyo ilo kale. Qaybta "caasimada dheeraad ah" waxa ay ka tarjumaysaa dhaqdhaqaaqa caasimada ka dhacaya ma aha oo kaliya on koritaanka in qiimaha shirkadaha hantida, laakiin sidoo kale bixinta deynta ee tabarucaadka lacagta qalaad caasimada saamiga. Isla markiiba qaaday farqiga heerka sarrifka account.

lacag Bank ka mid ah, marka lagu daro caasimada dheeraad ah oo ka kooban guulaha caasimada hantida bangiyada, dakhliga ka soo arrinta saamiyada iyo qiimaha hantida gratuitously helay. Tani waxay sidoo kale waxaa ka mid ah fund reserve ah bangiga iyo lacagaha kale, taas oo bangiga wuxuu xaq u leeyahay, si waafaqsan dokumentiyada ay dastuurka.

The qoraalka maaliyadeed ee caasimada dheeraad ah lagu sameeyo oo dhan isbedel, sida kobaca (oo ka soo jeeda revaluation hantida), ama hoos u dhac. Qayb ka mid ah faa'iido ah oo hadhay oo undistributed at asturidda ururka, qaadashada sida hoos ka mid ah oo dheeraad ah ku bixisay in caasimada.

Haddii koobaya warar kooban sanadlaha ah ayaa shaaca ka qaaday khasaaraha u baahan daahan, ka dibna ujeedadaas diray faa'iidada helay by Company, fund reserve ah. Oo weliba waxaad isticmaali kartaa caasimada dheeraad ah oo caasimadda oggolaaday, taas oo caddadka ay waxbaa laga beddeli karaa in hantida saafiga ah.

In urur kasta oo ku hawlan tahay hawlo ganacsi, aan ahayn dakhliga, waxaa jira alaabta khasab ah kharashka kaas oo canshuurta dakhliga uu bixiyo natiijada waxqabadka dhaqaalaha iyo maaliyadda ah. RF Code Tax qeexayaa sida shayga ururka canshuuraha faa'iido in mid ka mid ah qiimaha lacageed, qeexaa sida dakhliga, saafiga ah ee qiimaha kharashka. Under kharashka waxaa loola jeedaa kharashka ee wax soo saarka iyo iibinta alaabta iyo sidoo kale kharashaadka aan qalliinka.