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What is the difference between share premium and securities premium?

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What is the difference between share premium and securities premium?
posted Jun 15, 2017 by Adarsh

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Share premium is the amount of premium which is received on issue of equity share and preference share whereas Security premium is that amount of premium which is received on issue of shares, debentures, bonds and other financial instruments.
Security premium account is broader term than Share premium.

answer Jun 15, 2017 by Sagar Sharma
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