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Premium (premium) - Comparative Legal Study - | ||
| Risalat al-huquq Journal | ||
| Article 1, Volume 4, Issue 1, 2012, Pages 110-126 PDF (0 K) | ||
| Author | ||
| rahem ebed atea | ||
| Abstract | ||
| The premium of important topics that affect the lives of companies and is defined as (value added by the company on the nominal value of shares at the IPO to increase its capital). It is the difference in value between the value of the share nominal value in circulation. It is considered a reflection of the status of the company's financial, economic, and features premium range of properties, in is the financial value they represent for the most part the amount of cash, but this does not mean that represents the funds in kind, as they are added by the company based on the proposal of the Board of Directors, nor The company is imposed only in one case is the company to increase its capital by following the method of issuing new shares. The company is imposing premium driven by the reasons given is the prestige of Finance of the company and its desire to create a balance between the central contributor to the old and the shareholder's new, and requires the premium to be of value for money and to be estimated in proportion to the company's performance with the need to be included in the prospectus for the shares and finally, it must to be serious and not a sham, and the premium features for the expenses of issuance and discount bond issuance set of features, and the General Assembly to impose premium based on the proposal submitted by the Board of Directors under certain conditions that the General Assembly put the net amount of the premium after deducting expenses. which he called the law in the calculation of the expense of premium and premium is calculated through a range of ways the most important of PE and DCF and through the auction. | ||
| Keywords | ||
| Premium | ||
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