During the year, Fabi Corporation issued 10,000 ordinary shares with P100 par value and 20,000 convertible preference shares with P200 par value for P8,000,000. On the date of issuance, the selling price of ordinary shares and preference shares are P360 and P270, respectively. In addition, the company issued 6% bonds with a maturity value of P6,000,000, together with 20,000 ordinary shares with P100 par value for a total amount of P11,000,000. The market value of the ordinary shares cannot be determined. If bonds were issued separately, the bonds would have sold for P5,000,000 on 8% yield to maturity basis. What amount should be reported as share premium from ordinary shares?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
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Chapter1: Financial Statements And Business Decisions
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 During the year, Fabi Corporation issued 10,000 ordinary shares with P100 par value and 20,000 convertible preference shares with P200 par value for P8,000,000. On the date of issuance, the selling price of ordinary shares and preference shares are P360 and P270, respectively.

In addition, the company issued 6% bonds with a maturity value of P6,000,000, together with 20,000 ordinary shares with P100 par value for a total amount of P11,000,000. The market value of the ordinary shares cannot be determined. If bonds were issued separately, the bonds would have sold for P5,000,000 on 8% yield to maturity basis.

  1. What amount should be reported as share premium from ordinary shares?
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