share issued at a discount

A share issued at a price (the issue price) below its par value. The discount is the difference between the par value and the issue price. It is illegal to issue shares at a discount in the UK.

Accounting dictionary. 2014.

Look at other dictionaries:

  • share issued at a discount — A share issued at a price (the issue price) below its par value The discount is the difference between the par value and the issue price. It is illegal to issue shares at a discount in the UK …   Big dictionary of business and management

  • discount share — n: a share of corporate stock issued at less than par value Merriam Webster’s Dictionary of Law. Merriam Webster. 1996 …   Law dictionary

  • share premium — Under the Companies Act 1985, if the amount paid to the company on subscription for the issue of shares is greater than their nominal value, the surplus is called share premium. The aggregate of the share premium is transferred in the company s… …   Law dictionary

  • discount — a deduction made from the normal cost or purchase price. Glossary of Business Terms 1) Quality differences between those standards set for some futures contracts and the quality of the delivered goods. If inferior goods are tendered for delivery …   Financial and business terms

  • Share Discount —    The amount by which the market value of shares drops below par value. The par or nominal value of a share is an arbitrary figure which is set when a share is first sold or issued. It usually has little or no significance because shares usually …   Financial and business terms

  • American Express — Company Type Public Traded as NYSE: AXP Dow Jones Component …   Wikipedia

  • Issue — A particular financial asset. The New York Times Financial Glossary * * * ▪ I. issue is‧sue 1 [ˈɪʆuː, ˈɪsjuː ǁ ˈɪʆuː] verb [transitive] 1. to officially give something such as a document to someone who needs or wants it: issue somebody with… …   Financial and business terms

  • issue — A particular financial asset. Bloomberg Financial Dictionary * * * ▪ I. issue is‧sue 1 [ˈɪʆuː, ˈɪsjuː ǁ ˈɪʆuː] verb [transitive] 1. to officially give something such as a document to someone who needs or wants it: issue somebody with something •… …   Financial and business terms

  • Real bills doctrine — Economics …   Wikipedia

  • Ooregum Gold Mining Co of India v Roper — Court House of Lords Citation(s) [1892] AC 125 Keywords Share capital maintenance, issue at a discount Ooregum Gold Mining Co of India v Roper [1892] AC 125 is an old and controversial UK company law case concerning shares. It concerns the rule… …   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.