Companies Act (Cap. 386), article 114C

Official PDF on legislation.mt

114C. An amount corresponding to the amount representing the premiums, or part of the premium s, on shares issued by a compan y that by virtue of any relief under articles 114A or 114B is not included in the company’s share premium account may also be disregarded in determining the a mount at which any shares or ot her consideration provided for the shares issued is to be included in the company’s balance sheet. Power to make further provisions by regulations. Added by: XV . 2007.8.

← Art. 114B Art. 114D →

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Text read from the consolidated PDF published by Legislation Malta. Tables, figures and marginal notes may be incomplete or out of place: the official PDF is authoritative. General information, not legal, tax or accounting advice.