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Accounting
Accounting
Share capital is the money invested by the company’s investors to be used in the
business.
Share Premium
Share premium is the excess money received for issued shares above the par value.
Treasury shares
Treasury shares are reacquired shares that was issued in the past, in which a
company bought back from the shareholders.
Retained earnings
Retained Earnings are the portion of a business’s profits that are not distributed to
shareholders but are reserved for reinvestment back into the business.
Share warrants
A Share Warrant is a document issued by the company under its common seal,
stating that its bearer is entitled to the shares or stock specified therein.