Share Premium
From Open Risk Manual
Contents
Definition
Share Premium. The amount received or receivable from the issuance of the entity's shares in excess of nominal value. In accounting terms, this member of Components Of Equity stands for the amount received or receivable from issuance of the entity's shares in excess of Nominal Value.
Usage
XBRL Properties
- IFRS Prefix: ifrs-smes
- Element Name: Share premium
- Common Initials:
- Element Type and Attributes: Xinstant, credit
- Hierarchy Level: 3
- IFRS References: [1], [2]
