Share capital and share premium note in the Annual Report

Those two – share capital and share premium – can be disclosed in one or two separate notes. Considering you cannot have premium without the capital and that premium is something that’s paid per share just like nominal it’s really recommended and makes most sense to have them within one note however. 

For the share capital you’re expected to disclose information about the number of shares within the capital alongside with their nominal and premium value.

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’re 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.