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问题
发行股份的溢价价款应列入公司的什么部分?
释义
法律分析:
发行股份的溢价价款应当列入公司的资本公积金内。公积金是为将来扩大公司经营规模和弥补亏损,依法从公司的营业利润和其他收人中提取的一种储备金。
法律依据:
《中华人民共和国公司法》 第一百六十七条 股份有限公司以超过股票票面金额的发行价格发行股份所得的溢价款以及国务院财政部门规定列入资本公积金的其他收入,应当列为公司资本公积金。
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the people
the people's congress
the people's court that accepts the case
the People's Liberation Army
the People's Postal Service of China
the period
the Period of Tutelage of the Republic of China
the person
the personal freedom of another
the person who is on duty in the tribunal
the place of a contract's performance
the place of air transportation contract
the place of effective management
the place of one's origin
the place of the head office
the place where a case has occurred
the place where an air transportation contract was made
the place where an insured event has occurred
the place where goods are dispatched
the place where performance of a contract is made
the place where performance of the contract was made or is to be made
the place where the head office is situated
the place where the insurer's business house is located
the plain meaning rule
the plaintiff danwei
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更新时间:2026/6/1 5:48:02