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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Securities premium account rules preserve premium transfers and restrict application to specified corporate purposes only.</h1> Premiums on securities must be transferred to a separate securities premium account treated for capital reduction purposes as if it were paid-up securities capital. That account may be applied only to: issuing fully paid bonus securities to members; writing off preliminary expenses; writing off expenses, commissions or discounts on any issue of securities or debentures; and providing for premiums on redemption of redeemable preference securities or debentures. Premiums applied before the Act's commencement that are not identifiable as reserves are excluded from the securities premium account.

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