Amarin Corp Plc (AMRN)

[JRoon71]

Exwannabe, yes, Share Premium Account is essentially the same as APIC. From their financial statements, I cannot reconcile back to the $1.5M number stated in their proxy.

I assume it is one specific sub-account on their G/L within Owner's Equity, but without the ability to see their actual books (and only access to the high-level statements), it's hard to know exactly how they arrived at that number.

It's possible that there are separate APIC accounts for Common and Preferred. Over the years (not lately), Amarin has issued Preferred Shares (all since been retired). But I'm just not sure.

I'm going to look closer at it to see if I can figure it out.