{"id":1243,"date":"2010-12-06T00:58:06","date_gmt":"2010-12-05T22:58:06","guid":{"rendered":"http:\/\/www.officetodo.com\/public\/?p=1243"},"modified":"2012-08-16T09:23:52","modified_gmt":"2012-08-16T07:23:52","slug":"statement-of-changes-in-owners-equity-template-%e2%80%93-share-premium","status":"publish","type":"post","link":"https:\/\/www.officetodo.com\/public\/statement-of-changes-in-owners-equity-template-%e2%80%93-share-premium\/","title":{"rendered":"Statement Of Changes In Owners Equity Template \u2013 Share Premium"},"content":{"rendered":"<p><strong>Statement of Changes in Owners Equity Template<\/strong> has a column called \u201cShare Premium\u201d. As the name suggests it relates to shares and hence share capital. Partly for this reason they are also shown next to each other in Statement of Changes in Equity Template. The questions you may be asking are \u201cwhat is this premium?\u201d and \u201chow is it calculated?\u201d How this is shown on the statement of changes in owners equity is shown in our template.<br \/>\n<!--more--><br \/>\nBasically what a share premium represents is a difference between the nominal value of the share and the amount that the company actually received for this newly issued share. As this difference is raised from shareholders in return for ownership of the company, it\u2019s certainly of the same nature as share capital and hence is shown on the balance sheet as part of the shareholders\u2019 funds. This fund is called share premium. It can also be considered as an additionally paid-in capital.<\/p>\n<p>Share premium increases and decreases the same way as share capital. If additional shares are issued and the value for each share is over the nominal, the company books into its accounts share premium. Calculating the premium is rather simplistic. You multiply the numbers of share with the difference between a nominal value per share and actually paid amount per share and as a result you get share premium. In case of share capital decrease, the share premium may also be decreased. Note that this may be subject to local tax legislation effects so preliminary consultation is strongly recommended.<\/p>\n<p>The changes in share premium are presented in Statement of Changes in Owners Equity Template under IFRS reporting in section \u201cTransactions with owners\u201d and this is added as a total sum to the brought forward balance of share premium. Additional information is presented in the notes to the annual report.<\/p>\n<p><span style=\"text-decoration: underline;\"><strong><a title=\"Statement of Changes in Owners Equity template\" href=\"http:\/\/www.officetodo.com\/public\/statement-of-changes-in-owners-equity-template\/\">Download template here<\/a><\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Statement of Changes in Owners Equity Template has a column called \u201cShare Premium\u201d. As the name suggests it relates to shares and hence share capital. Partly for this reason they are also shown next to each other in Statement of Changes in Equity Template. The questions you may be asking are \u201cwhat is this premium?\u201d [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[28,51],"tags":[],"class_list":["post-1243","post","type-post","status-publish","format-standard","hentry","category-4-reporting","category-4-6-statement-of-changes-in-equity"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.officetodo.com\/public\/wp-json\/wp\/v2\/posts\/1243","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.officetodo.com\/public\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.officetodo.com\/public\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.officetodo.com\/public\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.officetodo.com\/public\/wp-json\/wp\/v2\/comments?post=1243"}],"version-history":[{"count":6,"href":"https:\/\/www.officetodo.com\/public\/wp-json\/wp\/v2\/posts\/1243\/revisions"}],"predecessor-version":[{"id":3306,"href":"https:\/\/www.officetodo.com\/public\/wp-json\/wp\/v2\/posts\/1243\/revisions\/3306"}],"wp:attachment":[{"href":"https:\/\/www.officetodo.com\/public\/wp-json\/wp\/v2\/media?parent=1243"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.officetodo.com\/public\/wp-json\/wp\/v2\/categories?post=1243"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.officetodo.com\/public\/wp-json\/wp\/v2\/tags?post=1243"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}