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ieguldījuma daļas uzcenojums

English translation: "paid-in surplus" (vai "share premium" atkarībā no konteksta)

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Latvian term or phrase:ieguldījuma daļas uzcenojums
English translation:"paid-in surplus" (vai "share premium" atkarībā no konteksta)
Entered by: Ilze Berzina

19:26 Jan 5, 2014
Latvian to English translations [PRO]
Bus/Financial - Investment / Securities
Latvian term or phrase: ieguldījuma daļas uzcenojums
Ja pārvedamo vērtspapīru vai kapitāla daļu turētājs pārdod pārvedamos vērtspapīrus vai kapitāla daļas par cenu, kas pārsniedz pārvedamā vērtspapīra vai kapitāla daļas nominālvērtību, un *****ieguldījuma daļas uzcenojums***** (starpība starp pārdošanas cenu un pārdotā pārvedamā vērtspapīra vai kapitāla daļas nominālvērtību) netiek ieskaitīts komercsabiedrības kapitālā kā šā kapitāla palielinājums, pakalpojuma vērtība ir starpība starp pārdošanas cenu un pārdotā pārvedamā vērtspapīra (kapitāla daļas) nominālvērtību.
Kristine Sprula (Lielause)
Latvia
Local time: 17:59
"paid-in surplus" (vai "share premium" atkarībā no konteksta)
Explanation:
Excess amount received by a firm over the par value of its shares. This amount forms a part of the non-distributable reserves of the firm which usually can be used only for purposes specified under corporate legislation. Also called paid-in surplus.

Selected response from:

Ilze Berzina
United States
Local time: 10:59
Grading comment
Paldies
4 KudoZ points were awarded for this answer



Summary of answers provided
5 +1"paid-in surplus" (vai "share premium" atkarībā no konteksta)
Ilze Berzina


  

Answers


18 mins   confidence: Answerer confidence 5/5 peer agreement (net): +1
"paid-in surplus" (vai "share premium" atkarībā no konteksta)


Explanation:
Excess amount received by a firm over the par value of its shares. This amount forms a part of the non-distributable reserves of the firm which usually can be used only for purposes specified under corporate legislation. Also called paid-in surplus.



Example sentence(s):
  • The Capital surplus/Share premium account (SPA) is not distributable, however, in restricted circumstances it can be reduced: to write off the expenses/commission relating to the issue of those shares; to make a bonus issue of fully paid-up shares.

    Reference: http://www.businessdictionary.com/definition/share-premium.h...
    Reference: http://en.wikipedia.org/wiki/Capital_surplus
Ilze Berzina
United States
Local time: 10:59
Native speaker of: Native in LatvianLatvian
PRO pts in category: 4
Grading comment
Paldies

Peer comments on this answer (and responses from the answerer)
agree  Doroteja
7 days
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