The excess of the par value of a company’s shares over the amount for what for which they are issued to the public is called? by Sunday | Aug 19 | Accounting WAEC | 0 comments A. discount B. profit C. loss D. premium E. reserve Correct Answer: Option D – premium Users Also Read These:When shares are sold at more than the par value;…The total value received by company as consideration…A public company has an authorized capital of 60,000…The debenture issued at par above the nominal value…When shares are sold 'at par' it means they are issued at?