发行股份的溢价价款应列入公司的什么部分-公司经营相关法律援助-法律咨询免费平台-国际律师联盟

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问题	发行股份的溢价价款应列入公司的什么部分
释义	法律分析：发行股份的溢价价款应当列入公司的资本公积金内。公积金是为将来扩大公司经营规模和弥补亏损，依法从公司的营业利润和其他收人中提取的一种储备金。法律依据：《中华人民共和国公司法》第一百六十七条股份有限公司以超过股票票面金额的发行价格发行股份所得的溢价款以及国务院财政部门规定列入资本公积金的其他收入，应当列为公司资本公积金。
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