minimum premium value

The minimum amount for a share premium account. It is the amount by which the book value of the shares or the cost, whichever is the lower, exceeds the par value of the shares issued.

Accounting dictionary. 2014.

Look at other dictionaries:

  • Minimum acceptable rate of return — In business and engineering, the minimum acceptable rate of return, often abbreviated MARR, or hurdle rate is the minimum rate of return on a project a manager or company is willing to accept before starting a project, given its risk and the… …   Wikipedia

  • Premium Bond — A Premium Bond is a lottery bond issued by the United Kingdom government s National Savings and Investments scheme. The government promises to buy back the bond, on request, for its original price.Premium Bonds were introduced by the government… …   Wikipedia

  • Minimum lease payments — Rental payments over the lease term including the amount of any bargain purchase option, premium and any guaranteed residual value and excluding any rental relating to costs to be met by the lessor and any contingent rentals. References… …   Wikipedia

  • premium bonds — UK government securities first issued in 1956 and now administered by National Savings and Investments, an agency of HM Treasury. No regular income or capital gain is offered but bonds enter monthly draws for a range of tax free prizes, winners… …   Big dictionary of business and management

  • Risk premium — A risk premium is the minimum amount of money by which the expected return on a risky asset must exceed the known return on a risk free asset, in order to induce an individual to hold the risky asset rather than the risk free asset. Thus it is… …   Wikipedia

  • Adjusted Premium — An adjusted premium is the premium of a life insurance policy that is adjusted by amortizing the costs associated with acquiring the insurance policy. The adjusted premium is equal to the net level premium plus an adjustment, to reflect the cost… …   Investment dictionary

  • Entity–attribute–value model — (EAV) is a data model to describe entities where the number of attributes (properties, parameters) that can be used to describe them is potentially vast, but the number that will actually apply to a given entity is relatively modest. In… …   Wikipedia

  • intrinsic value — The amount by which an option is in the money. An option having intrinsic value. A call option is in the money if its strike price is below the current price of the underlying futures contract. A put option is in the money if its strike price is… …   Financial and business terms

  • par value — The nominal, monetary amount of an individual share of *common stock. Par value tends to be the legally protected minimum value of stock for creditor protection purposes and it is usually established when stock is issued. In practice, common… …   Auditor's dictionary

  • Variable universal life insurance — (often shortened to VUL) is a type of life insurance that builds a cash value. In a VUL, the cash value can be invested in a wide variety of separate accounts, similar to mutual funds, and the choice of which of the available separate accounts to …   Wikipedia

Share the article and excerpts

Direct link
Do a right-click on the link above
and select “Copy Link”

We are using cookies for the best presentation of our site. Continuing to use this site, you agree with this.