English term
share premium account/reserve
Als Übersetzungsvorschlag finde ich zumeist Kapitalrücklage. Schaue ich jedoch in § 272 HGB sehe ich, dass Kapitalrücklage ein übergeordneter Begriff ist und die Agiorücklage (der Begriff kommt dort nicht vor) ein Unterposten der Kapitalrücklage zu sein scheint.
Vielen Dank für Input von Bilanzierungsexperten!
| 4 | Agio(-Konto) |
Wolfgang Hummel
|
| 3 | aufgeldkonto kapitalrucklage |
Francesca Rago
|
| Rücklage aus Aktienagios |
Adrian MM.
|
Proposed translations
Spain
reliable and competent / rápido y fiable
Native in: German 
Works in: Spanish to German, English to German
Agio(-Konto)
Italy
literature, web, e-commerce specialist
Native in: Italian (Variants: Standard-Italy, Milanese, Lombard, Tuscan / Toscano, Emiliano-Romagnolo, Neapolitan, Florentine) 
Works in: German to Italian, English to Italian, French to Italian, and 1 more.
aufgeldkonto kapitalrucklage
Reference comments
Austria
Retd.T&I, Barrister & Austro-Advokat
Native in: English (Variants: British, Scottish)
Works in: Spanish to English, English to Spanish, French to English, and 5 more.
Rücklage aus Aktienagios
This mysterious account or reserve is often slipped into Anglo-Am. - academic- or vocational-stage - company law exam questions when it is really an accountancy and finance job.
This (share premium) account can be used to write off equity-related expenses, such as underwriting costs, and may also be used to issue bonus shares.
Share premium account > 'a statutory capital reserve required where a company issues shares at a price in excess of their nominal value.' Pitman Publishing/Accounting & Finance Dictionary
http://www.proz.com/kudoz/english-to-german/finance-general/1048480-share-premium-account.html
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