Capital reserve includes premium on capital stock, legal increment of property value through revaluation and value of donated assets accepted, etc.

资本公积包括股本溢价、定财产重估增值、受捐赠的资产价值等。

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Article40 capital reserve includes premium on capital stock, legal increment of property value through revaluation and value of donated assets accepted, etc.

第四十条资本公积金包括股本溢价、定财产重估增值、受损赠的资产价值等。

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The total amount of the shares bought back shall not be more than the amount of retained earnings plus premium on capital stock plus realized capital reserve.

收买股份之总金额，不得逾保留盈馀加发行股份溢价及已实现之资本公积之金额。

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It often makes tax sense to sell a bond at a premium and pay capital gain taxes on it.

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But his shares do not deserve a huge premium on the theory that he can keep pulling capital gains out of the hat.

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In a nutshell, Buffett looks for companies that have strong brands (which promotes premium pricing) that run understandable businesses with a good return on capital without a lot of debt.

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