Share premium
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What is share premium?
Is a amount exceeding the nominal value, S60(1)
What are the specified ways the share premium capital can be utilized
S60(3) a) paying up unissued shares to be issued b) paying up in whole or in part unpaid shares c) payment of dividends d) statutory funds relating to insurance
Where should the share premium capital raised be kept?
Share premium kept in share premium account, S60(2)