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महाराष्ट्र राज्य शिक्षण मंडळएचएससी वाणिज्य (इंग्रजी माध्यम) इयत्ता १२ वी

When face value of the share is ₹ 100 and issued price is ₹ 110 then it is said that the shares are issued at ______.

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प्रश्न

When face value of the share is ₹ 100 and issued price is ₹ 110 then it is said that the shares are issued at ______.

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उत्तर

When face value of the share is ₹ 100 and issued price is ₹ 110 then it is said that the shares are issued at premium.

Explanation:

Shares are issued at a premium when the issue price is higher than the nominal/face value. Here, the extra ₹ 10 (110 − 100) represents the premium amount, which is credited to the Securities Premium Account.

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