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Share Premium
The amount received by a company over and above the par value of its shares when issuing new shares; also known as additional paid-in capital.
Share Premium
The amount received by a company over and above the face value of its shares when issued.
Treasury Stock
Shares of a company's own stock that have been reacquired by the company and held in the company's treasury.
Contra Equity
An equity account that decreases the total equity of a company, often related to withdrawals or deductions from the total equity.
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