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The par value of a share multiplied by the number of shares is shown in a company's balance sheet as its share capital. When shares are issued at more than their par value the excess is added to the share premium reserve on the balance sheet.
http://moneyterms.co.uk/par-value/
Examples
For example, a company issues 100 ordinary shares of a nominal value of $1 each at a subscription price of $4 per share. The $300 difference will go to the share premium account.
At the same time, the company issues 50 preference shares with a par value of $0.5. These shares are bought by investors for $1 each.
The firm's balance sheet at this point consists of only four items:
Assets:
- Cash: $450
Liabilities:
- Nil
Shareholders' equity:
- Common stock: $100
- Preference stock: $25
- Share premium: $325
http://en.wikipedia.org/wiki/Capital_surplus#Share_premium_reserve_account
The par value of a share multiplied by the number of shares is shown in a company's balance sheet as its share capital. When shares are issued at more than their par value the excess is added to the share premium reserve on the balance sheet.
http://moneyterms.co.uk/par-value/
Examples
For example, a company issues 100 ordinary shares of a nominal value of $1 each at a subscription price of $4 per share. The $300 difference will go to the share premium account.
At the same time, the company issues 50 preference shares with a par value of $0.5. These shares are bought by investors for $1 each.
The firm's balance sheet at this point consists of only four items:
Assets:
- Cash: $450
Liabilities:
- Nil
Shareholders' equity:
- Common stock: $100
- Preference stock: $25
- Share premium: $325
http://en.wikipedia.org/wiki/Capital_surplus#Share_premium_reserve_account
