Русско-англо-русский юридический словарь

The company has agreed to purchase his shares for ?2.50 per share (hence at a premium of ?1.50 per share) and in order to do this has made a further issue of 10,000 ordinary shares with a par value of ?1 at a premium of 0.75p (hence issued at ?1.75). (AccountingWEB)

A classic mistake is where founders create 1,000,000 shares with a nominal value of £1 per share. (SEEDLEGAL)

Conversely, earnings generally refers to the net income of a business, and so is only positioned at the bottom of the income statement. It is also incorporated into the concept of earnings per share, where the net profits of a publicly-held company are divided by the number of shares outstanding to arrive at an earnings per share figure. (AccountingTools)