I need an explanation for (share premium) how to calculate it?

Example 5 $1. poo debentures, issued at a premium of 5% Redeemed at a premium of 20% --- Case 2: 1,000 $1 ordinary shares at a 10% premium These balances may not be the same, as some funds may have been used up in the bonus issue Case 2 and redemption $ Balance before new issue 50 Premium on new issue 100 Balance after new issue 150 Less: Amount transferred to the redemption account (should be the lower of the balance after the new issue 1000*0.1 or 50 the original premium on the issue) Balance after redemption 1000*5%=50 100 20 Dr. Cr. 1000 1000 1100 1000 100 Debentures Debenture Redemption Being Fedemption of debentures Bank Ordinary Share Share Premium (1000*0.1) Being issue of ordinary shares * Share Premium Profit & Loss Appropriation Debenture Redemption Being premium on redemption Debenture Redemption Bank Being amount paid on redemption 2 50 150 200 1200 1200 21 Example 5 1. poo debentures, issued at a premium of 5% Redeemed at a premium of 20% Case 3: 800 $1 ordinary shares at a 20% premium These balances may not be the same, as some funds may have been used up in the bonus issue and redemption Balance before new issue Premium on new issue Balance after new issue Less: Amount transferred to the redemption account (should be the lower of the balance after the new issue Case 3 $ 50 60 210 800*0.2 or 50 the original premium on the issue) Balance after redemption 1000*5%=50 160 23 Dr. Cr. 1000 1000 960 800 160 40 Debentures Debenture Redemption Being redemption of debentures Bank Ordinary Share Share Premium Being issue of ordinary shares Profit & Loss Appropriation (1000-800*1.2) Debenture Redemption Res. Being part of redemption not covered by new issue * Share Premium Profit & Loss Appropriation Debenture Redemption Being premium on redemption Debenture Redemption Bank Being amount paid on redemption 40 2 (50 150 200 1200 1200 24