ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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SHARE PREMIUM Definition
SHARE PREMIUM is the difference between the higher price paid for a share of stock and the stocks par value when issued.
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ORDINARY ASSET is a non-capital asset used for business purposes. See CAPITAL ASSET.
TERM BONDS are bonds whose principal is payable at maturity. Sometimes referred to as bullet-maturity bonds or bullet bonds.