Real Estate
Equity Injection into Development SPV
The parent company subscribing to shares in a newly formed project SPV.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Cash / Bank | Asset (+) | 2,000,000.00 | - |
| Share Capital | Equity (+) | - | 100,000.00 |
| Share Premium / APIC | Equity (+) | - | 1,900,000.00 |
💡 Accountant's Note
SPVs are typically funded with a small par value share capital and a large share premium. This structure is common in real estate project finance arrangements.
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