Share premium account: related pages

Retained profit, or retained earnings is the amount of profit kept by the company rather than paid as dividends.

Deduction made in a company's consolidated accounts for amounts attributable to minority shareholders in group companies.

The non-dsitributable part of shareholders funds arising from increases in the value of assets.

The issue of new shares to existing shareholders at no charge in proportion to their existing shareholdings. It is basically a bookkeeping exercise.