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The paid up equity share capital is reflected at face value. The issue price above face value is shown under securities premium account. The company has nothing to report in the balance sheet with respect to the price at which the share is listed on the stock exchange. As such, the · Equity share capital = 50,000*Rs.10 = Rs.500,000 · Securities Premium = 50,000*(Rs.55-10) = Rs.22,50,000