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" By the term premium is meant the excess of the actual money value of the consideration received for stock actually issued or assumed over the par value of such stock. "
Interstate Commerce Commission Reports: Reports and Decisions of the ... - Halaman 394
oleh United States. Interstate Commerce Commission - 1939
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Convention, Volume 1;Volume 36

National Electric Light Association. Convention - 1913 - 344 halaman
...credit should remain in the account as long as the stock remains outstanding. By "premium realized" is meant the excess of the actual money value of the consideration at the time of issue of the stock over the par value of the stock. If the stock is issued by the corporation...
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Uniform System of Accounts for Water Utilities

New Jersey. Board of Public Utilities - 1912 - 72 halaman
...credit should remain in the account so long as the stock remains outstanding. By "premium realized" is meant the excess of the actual money value of the consideration at the time of issue of the stock over the par value of the stock. If the stock is issued by the corporation...
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Uniform Classification of Accounts for Electric Utilities: Effective January ...

Public Utilities Commission of Ohio - 1914 - 114 halaman
...: 941 Premium on Capital Stock — (Classes A and B) When any stock is sold at a premium, by which is meant the excess of the actual money value of the consideration received for stock issued over the par value of such stock (except stock that has been sold and re-acquired) such excess...
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Uniform System of Accounts for Electric Light and Power Utilities: First ...

Michigan Railroad Commission - 1914 - 84 halaman
...credit should remain in the account as long as the stock remains outstanding. By "premiums realized" is meant the excess of the actual money value of the consideration at the time of issue of the stock over the par value of the stock. If the stock is issued by the corporation...
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Uniform System of Accounts for Telephone Companies, as Prescribed by the ...

United States. Interstate Commerce Commission - 1915 - 84 halaman
...value of the consideration received for such stock (except stock that has been sold and reacquired); by premium is meant the excess of the actual money value of the consideration received for stock issued or assumed over the par value of such stock (except stock that has been sold and reacquired)....
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American Railway Accounting: A Commentary

Henry Carter Adams - 1918 - 484 halaman
...actually issued or assumed over the actual money value of the consideration received for such stocks. By the term premium is meant the excess of the actual...case of stocks on which dividends are regularly paid, nor is discount, as above defined, intended to be diminished by any such amount representing expected...
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Accounting Methods of Banks ; Operating on the New York Stock Exchange ...

1921 - 450 halaman
...actually issued or assumed over the actual money value of the consideration received for such stocks. By the term premium is meant the excess of the actual...case of stocks on which dividends are regularly paid, nor is discount, as above defined, intended to be diminished by any such amount representing expected...
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Uniform Classification of Accounts for Gas Utilities (classes A and B)

Railroad Commission of Wisconsin - 1922 - 116 halaman
...accounting company. The total of the credit balances shall be included in account No. 202, "Premium on Capital Stock." By the term premium is meant the excess of the actual cash value of the consideration received for stock issued or assumed over the par value of such stock...
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Accounting Problems: Advanced

Charles Forest Rittenhouse, Atlee Lane Percy - 1924 - 424 halaman
...actually issued or assumed over the actual money value of the consideration received for such stocks. By the term premium is meant the excess of the actual...case of stocks on which dividends are regularly paid, nor is discount, as above defined, intended to be diminished by any such amount representing expected...
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Annual Report of the Public Service Commission, Volume 1

New York (State). Public Service Commission - 1924 - 572 halaman
...the net credit balances in these several accounts shall be included in account No. 202, " Premium on Capital Stock." By the term premium is meant the excess of the actual cash value of the consideration received for stock issued or assumed over the par value of such stock...
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