A share premium is an example of?

A share premium is an example of "capital reserve." A share premium is the additional amount that a company receives above the par value of its shares when it issues new shares to the public. This excess amount is treated as a capital reserve, which represents the amount of money that the company can use for specific purposes such as paying off debts, expanding the business, or paying dividends to shareholders. Capital reserves are usually created from profits made by a company and cannot be distributed to shareholders as dividends.