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Concept variable

Share premium reserve etc.

	Norwegian (bokmål)
Name	Share premium reserve etc.
Definition	Share premium is the premium paid during the issue of shares and occurs when the price at which a share is issued exceeds its nominal value adjusted for the costs of the formation of the company.
Valid from	1999-01-01
Valid to
Owner	970 - Division for accounting statistics

Statistical unit	Enterprise
Subject	10 - Industrial activities

Linked to StatBank tables	08676: Mining and quarrying, incl. petroleum and gas. Balance sheet for non-financial limited companies 08673: Manufacturing. Balance sheet for non-financial limited companies (C) 08170: Wholesale and retail trade, repair of motor vehicles and motorcycles. Balance sheet for non-financial limited companies (C) 08167: Construction. Balance sheet for non-financial limited companies (C) 08164: Accommodation and food service activities. Balance sheet for non-financial limited companies (C) 08161: Transportation and storage. Balance sheet for non-financial limited companies (C) 08157: Information sector. Balance sheet for non-financial limited companies (C) 08141: Mainland Norway. Balance sheet for non-financial limited companies 08121: All industries. Balance sheet for non-financial limited companies 07192: Transport, storage and communication. Balance sheet (C) (closed series) 07190: Wholesale and retail trade. Balance sheet (C) (closed series) 07188: Construction. Balance sheet (C) (closed series) 07186: Information sector. Balance sheet (C) (closed series) 07171: Hotels and restaurants. Balance sheet (C) (closed series) 05608: Mainland Norway. Balance sheet (closed series) 03863: All non-financial limited companies. Balance sheet, by industry (SIC2002) (closed series)