Glossary entry (derived from question below)
Dutch term or phrase:
agiostorting
English translation:
share premium / additional paid-in capital (US)
Added to glossary by
Deborah do Carmo
Feb 9, 2005 10:04
19 yrs ago
8 viewers *
Dutch term
40 years' industry experience
Native in: English 
Works in: German to English, Portuguese to English, Spanish to English, and 7 more.
agiostorting
Dutch to English
Bus/Financial
Accounting
In annual accounts. Given as a reason for increase in net assets.
Proposed translations
(English)
| 4 | additional paid-in capital |
Deborah do Carmo
|
| 4 +1 | Increase in share premium |
jarry (X)
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| 4 | pay-in share premium |
Renate van den Bos
|
Proposed translations
2 mins
Deborah do Carmo
Portugal
Portugal
Native in English
Portugal
Lawyer-Linguist
Native in: English (Variant: UK)
Works in: Dutch to English, Flemish to English, English
Related KudoZ points
:
16
Selected
additional paid-in capital
Believe this is correct
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Note added at 4 mins (2005-02-09 10:08:21 GMT)
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agio means a premium or a capital surplus - combined with \"storting\", this would probably be the logical answer
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Note added at 4 mins (2005-02-09 10:08:21 GMT)
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agio means a premium or a capital surplus - combined with \"storting\", this would probably be the logical answer
3 KudoZ points awarded for this answer.
Comment: "In the context, where the increase is attributed to a single named shareholder, this would appear to be most appropriate answer"
6 mins
pay-in share premium
Financieel woordenboek:
gestort agio – paid-in share premium, paid-in surplus (Am.) contributed surplus (Am.) share purchase premium
Succes!
gestort agio – paid-in share premium, paid-in surplus (Am.) contributed surplus (Am.) share purchase premium
Succes!
+1
22 mins
Increase in share premium
Share premium in this case is the difference between the par (or nominal) value of the shares and the amount paid for them. In itself it cannot result in an increase in net assets because the increase in the share premium account (a liability) has to be the same as the increase in cash (an asset) I think that other movements must have been combined with this one in order to arrive at an increase in net assets.
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Note added at 3 hrs 13 mins (2005-02-09 13:17:51 GMT)
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On second thoughts: The share premium account is part of shareholders\' equity. Shareholders\' equity must by definition be equal to the difference between assets and liabilities (in this case assets are greater than liabilities, hence net assets). It follows that the increase in share premium (possibly together with other movements in the B/S) must indeed be a reason for the increase in net assets.
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Note added at 3 hrs 13 mins (2005-02-09 13:17:51 GMT)
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On second thoughts: The share premium account is part of shareholders\' equity. Shareholders\' equity must by definition be equal to the difference between assets and liabilities (in this case assets are greater than liabilities, hence net assets). It follows that the increase in share premium (possibly together with other movements in the B/S) must indeed be a reason for the increase in net assets.
Peer comment(s):
| agree |
Deborah do Carmo
: this is the correct technical term and Jarry is right in pointing out that the corresponding entry would balance things out - my explanation is rather more "layman" and I would definitely go for this// my plesier Cyber Boffin!
50 mins
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Thank you counsel
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