paid-in capital in excess of par value


paid-in capital in excess of par value
эмиссионный доход

в практике США этим термином обозначается разница между суммой, полученной от выпуска акций, и их номинальной стоимостью (par value). Также contributed capital


Специализированный англо-русский словарь бухгалтерских терминов. .

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  • United States — a republic in the N Western Hemisphere comprising 48 conterminous states, the District of Columbia, and Alaska in North America, and Hawaii in the N Pacific. 267,954,767; conterminous United States, 3,022,387 sq. mi. (7,827,982 sq. km); with… …   Universalium

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