Those two \u2013 share capital and share premium \u2013 can be disclosed in one or two separate notes. Considering you cannot have premium without the capital and that premium is something that\u2019s paid per share just like nominal it\u2019s really recommended and makes most sense to have them within one note however.\u00a0<\/p>\n
For the share capital you\u2019re expected to disclose information about the number of shares within the capital alongside with their nominal and premium value. <\/strong><\/p>\n Should you have issued any new shares during the reporting or prior period, information about this is to be disclosed as a part of this note. Every share issuance separately needs to say how many shares were issued, what was their nominal and premium value and by which means (cash or non-cash, i.e. loans converted into capital etc.) were they paid if they\u2019re paid already. In the case they are still to be paid, the due date and on which balance sheet line the receivable is recognized are both to be disclosed in the note alongside with other information.<\/p>\n","protected":false},"excerpt":{"rendered":" Those two \u2013 share capital and share premium \u2013 can be disclosed in one or two separate notes. Considering you cannot have premium without the capital and that premium is something that\u2019s paid per share just like nominal it\u2019s really recommended and makes most sense to have them within one note however.\u00a0<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[28,46],"tags":[],"class_list":["post-3410","post","type-post","status-publish","format-standard","hentry","category-4-reporting","category-4-1-annual-report"],"aioseo_notices":[],"aioseo_head":"\n\t\t\n\t\n\t\n\t\n\t\n\t\n\t\t