It is possible to finance the activities of a capital company by a debt (the company take out a loan or a credit) or by an own capital (share capital, supplementary capital or reserve fund). An indirect form (only for limited liability companies) is the use of additional contributions characterized by both loan characteristics (additional contributions may be reimbursed) and equity characteristics (only company shareholders can enter additional contributions, which are posted as own capital).
The share premium, as the surplus of the value of the share capital contribution in relation to the nominal value of the share or share issued in return for the contribution, is registered as the supplementary capital of the capital company. Thus, share premium should be included in the form of financing with an own capital.