溢价发行

股票溢价发行的具体管理办法由国务院另行规定。

Specific regulations governing the issue of share certificates at a premium are separately issued by the State Council .

当债券溢价发行时，借款者偿还的金额少于最初的借入金额。

When bonds are issued at a premium , the borrower pays back less than the amount originally borrowed .

股票溢价发行制度是中国股市的问题之源，要解决中国股市的问题，必须坚决废止溢价发行制度。

Premium stock issue system underlies the problems of Chinese stock market .

非流通股股东的利益主要是通过溢价发行、净资产增值和盈利分红来实现。

No-public shareholders realize their interests mainly through premium issue , net assets appreciation and money bonus .

现在上海等股票溢价发行即是采取此种方式。

The stock excessive price such as Shanghai is issued now is to take this kind of kind namely .

关于公司债券折价溢价发行的摊销债券溢（折）价摊销新方法探讨

The Amortization of Bond 's Par Pricing upon Issues Research on New Amortization Method with the Premium or Discount of Bonds

当债券的合同利率高于相似债券的市场利率时，债券溢价发行。

Bonds sell at a premium when the contract interest rate on the bond exceeds the market rate for similar bonds .

高溢价发行和国有股不能流通，是形成我国上市公司畸形股权结构的根源。

Overflow high , price publishing and state-owned share can not be circulated , is to form our country to appear on the market , the source of company 's lopsided equity structure .

目前，中国可转债市场由国内投资者主导，但外国投资者正变得愈发活跃，因为企业有兴趣运用可转债，意味着企业愿意以较低溢价发行这种融资工具。

The market is dominated by domestic investors , but foreigners are becoming more active as corporate interest in using this financing tool means companies are prepared to offer convertible bonds at cheap premiums .

第二十八条股票发行采取溢价发行的，其发行价格由发行人与承销的证券公司协商确定，报国务院证券监督管理机构核准。

Article 28 Where a stock is issued at a premium , the issue price shall be discussed and determined between the issuer and the underwriting securities company , and report to the securities regulatory body under the State Council for approval .

申购首次公开上市的公司的股票非常令人兴奋：我记得，当时我发疯似地阅读招股说明书，试图计算出某只股票是否可能是溢价发行，参加路演并惴惴不安地将支票寄出。

Applying for shares in a company going public for the first time was hugely exciting : I remember frantically reading prospectuses , trying to work out if a stock might trade at a premium , witnessing roadshows and nervously sending off cheques .

债券溢价或折价发行时，实收价款与面值的差额应当单独核算，在债券到期前分期冲减或者增加各期的利息支出。

When bonds are issued in premium or discount , the difference between the amount actually obtained and the par value shall be accounted independently , and be written off periodically or increasing the interest expenses of every period prior to the maturity of bonds .

同时应当采取缩减非溢价股、注销部分已经超额分红的非溢价股等办法，以解决溢价发行制度遗留下来的问题。

To solve these problems , we should abolish the premium stock issue system and solve the problems caused by premium stock issue system by subtracting non - premium shares and canceling what have over distributed the dividends .