What is capital premium and what is equity premium?

Share premium refers to the amount actually received by a joint stock limited company when it issues shares at a premium exceeding the total face value of the shares. Equity premium is a kind of capital reserve, which refers to the capital invested by investors or others. Its ownership belongs to the investor, and the investment amount exceeds the statutory capital. Capital premium refers to the amount of capital invested by investors in the financing process that exceeds their registered capital. Capital reserve includes: capital (or equity) premium, non-cash asset donation reserve, equity investment reserve, fund transfer, foreign currency capital conversion balance, related party transaction balance and other capital reserves.