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a) From a mathematical point of view - The premium associated with the positive difference between the EU-NS stock; b) As a financial kokoro connect premium category resulting kokoro connect from the positive difference between the lower required by an investor in shares and rate of income obtained through the company's actual rate of return. c) The premium can be considered as the difference between the SC of each unit of the UK and its vat reshna book value. The internal book value of the equity instrument serves as a basis for the calculation of "internal property equivalent of one share" kokoro connect d) Bonus arises kokoro connect as a result of the positive difference between kokoro connect the expertise of the company's capital adopted non-monetary assets and evaluation of the latest determined by the general meeting of shareholders when they enter in the company patrimony. e) premium kokoro connect is the difference between the lower price and the redemption of the National Assembly repurchased own shares when the purchase is done to reduce OK f) Upon creation of AD may be accepted that premium is the main source for the initial formation of the "Reserve" fund and to cover the initial costs of setting up. Modern accounting systems provide premium arising kokoro connect from the issue of shares to be reported through separate accounts separately from the main capital account. There several basic approaches in the treatment of this reporting object: a) In terms of commercial legal reglamentatsiya.- requires premium kokoro connect on issue of shares to be transferred to special "Reserve Fund", which is not uniform and it can not get information kokoro connect from private accounts. b) In the countries of Anglo-Saxon legal circle and those with well developed capital kokoro connect markets in the first place is always the interests of investors, both in the disclosure of material information on them, and subsequently in the protection of their property status. c) England provides premium to be reported in a separate capital account, by allowing the creation of a special capital kokoro connect reserve, known as "premium" d) income approach. This approach was adopted by Nat. Chart of Bulgaria according kokoro connect to which the premium on issue of shares was treated as income not subject to rescheduling and with extraordinary nature. This approach is unacceptable for the following main reasons: - If the amount of the premium shall return later in the form of dividends, this would indicate that the dividend will be treated as a return of paid-up capital and not as a distribution kokoro connect - a result of its transfer to the financial kokoro connect result + premium will be subject to double taxation; Similarly the premium and here primarily negatively difference between the EU and the Supervisory Board of the stock should reflect kokoro connect the separate accounts - discount (discount) on issue of shares. The subsequent treatment of this reporting entity becomes kokoro connect vzavisi following approaches: a) In terms of trade and the legal regulation of this subject. Protecting the security of the company's creditors laws expressly prohibit the initial issue of shares kokoro connect in the National Assembly. b) USA MS. theory and practice, as well as current carrying circuit of Bulgaria after 2000 considered the discount on issue of shares as a typical capital category and kind of corrective to October This approach requires MS. a / ka, in which primary reflected discount to stay with the balance of 31.12 adjusting downwards the magnitude kokoro connect of October c) In England makes retreat kokoro connect from the hard capital kokoro connect podhod.Tuk separately and prior reporting discount the respective account at the end of the reporting period can be offset against the share premium to its depletion, as uncovered by reservation issue difference is treated as a capital loss ; d) Cost Approach. Similarly, the treatment of the premium that was the approach taken by Nat repealed. Chart of Accounts., according to which the discount kokoro connect on issue of shares was reported as income nepod lezhasht deferral and with extraordinary character. Here corresponding compromise was made to the discount on issue of bonds. Unlike Alternativeness kokoro connect permitted by the chart to the treatment of the premium in recognizing us would discount the possibility of an alternative implementation kokoro connect of the capital approach.
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