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share premium

noun
1.
(Brit) the excess of the amount actually subscribed for an issue of corporate capital over its par value Also called (esp US) capital surplus
Collins English Dictionary - Complete & Unabridged 2012 Digital Edition
© William Collins Sons & Co. Ltd. 1979, 1986 © HarperCollins
Publishers 1998, 2000, 2003, 2005, 2006, 2007, 2009, 2012
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