When issuing shares at a premium, the premium part is also included in the capital reserve. If there are commission fees, etc. The premium should be deducted after deducting the interest income generated during the frozen deposit period. For example, to issue a stock with a face value of 1 yuan at the price of 5 yuan per share, and pay a commission of 0. 1 yuan per share to the securities company, and the commission after deducting the premium is 3.99 yuan per share.
If shares are issued at a fair price, the commission expenses shall be included in the current profit and loss after deducting the interest income generated during the period of freezing deposits to offset the financial expenses.