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Emission Premium Award Process in the Financial Records

Understand the process of issuing shares, entries in journals and ledgers, and the realization of capital with extra premiums according to Article 295.3. Learn about issuing shares and in-kind contributions that exceed the nominal value.

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Emission Premium Award Process in the Financial Records

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  1. Prémio de Emissão

  2. Lançamento no Diário

  3. Lançamento no RazãoConta T

  4. Lançamento no RazãoConta T

  5. Lançamento no RazãoConta T

  6. Realização do Capital Social

  7. P.E./Ágios CSC, Art.295 3. Os ágios a que se refere a alínea a) do número anterior consistem: a) Quanto à emissão de acções, na diferença para mais entre o valor nominal e a quantia que os accionistas tiverem desembolsado para as adquirir; b) … c) … d) Quanto às entradas em espécie, na diferença para mais entre o valor atribuído aos bens em que a entrada consiste e o valor nominal das acções correspondentes.

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