In 2020, Caroline Company issued for P105 per share, 8,000 shares of P100 par value convertible preference share capital. One preference share can be converted into three ordinary shares of Caroline’s P25 par value at the option of the shareholder. In August 2021, all the preference shares were converted into ordinary shares. The market value of the ordinary share on the date of conversion was P30 per share. What amount should be credited to share premium as a result of the issuance of the preference shares and its subsequent conversion into ordinary shares?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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In 2020, Caroline Company issued for P105 per share, 8,000 shares of P100 par value convertible preference share capital. One preference share can be converted into three ordinary shares of Caroline’s P25 par value at the option of the shareholder.

In August 2021, all the preference shares were converted into ordinary shares. The market value of the ordinary share on the date of conversion was P30 per share.

What amount should be credited to share premium as a result of the issuance of the preference shares and its subsequent conversion into ordinary shares?

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