SHARE PREMIUM Definition

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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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ACTIVE is a a security eligible for the OTC Bulletin Board (OTCBB) that meets the frequency of quotation requirement or the so-called "piggyback" exception. Once the frequency of quotation or piggyback exception has been satisfied, authorized participants may register on-line in a security. As long as the security remains active, any participant may quote the security without a Form 211 submission.

REVENUE PRINCIPLE is where revenues are recorded when they are earned regardless of timing of cash receipts.

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