Cena emisyjna

Pojawia się w przypadku sprzedaży akcji na rynku pierwotnym. Może być równa lub wyższa od wartości nominalnej akcji. W przypadku pierwszej emisji akcji przez spółkę, z reguły wartość nominalna akcji i cena emisyjna akcji są sobie równe. Natomiast w przypadku następnych emisji akcji cena emisyjna jest zazwyczaj wyższa od wartości nominalnej akcji, gdyż wartość spółki, przypadająca na jedną akcję, przewyższa z reguły wartość nominalną akcji. Różnica pomiędzy ceną emisyjną a nominalną danej akcji (zwana często agio) zasila kapitał zapasowy spółki.

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