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प्रश्न
Answer in one Sentence only :
Define securities premium.
एका वाक्यात उत्तर
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उत्तर
Securities premium or share premium refers to the amount received in excess of the face value of the share. For example, if a share with face value Rs 10 is issued at Rs 12, the amount of premium per share is Rs 2. The amount of premium is the difference between the issue price and the face value of a share.
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