1. If a shareholder of the company wants to withdraw capital, the financial treatment method for the asset premium part is as follows: If it is a capital reduction, the paid-in capital will be reduced first. If there is a capital reserve-capital premium, then the remaining part will be offset first. Deduct the original capital premium. If it is not enough to make up for it, the surplus reserve - statutory surplus reserve, discretionary surplus reserve, and undistributed profits will be offset in order.

The reduction process is carried out in sequence. The next one will only be considered when the previous shortfall is made up, not on a proportional basis. In essence, no matter which item of net assets is offset, the remaining total net assets will not be affected, so it will not affect the shareholders' equity shares of other shareholders.

2. Asset premium refers to the amount of capital contribution delivered by investors of a limited liability company that is greater than the proportion of capital contribution stipulated in the contract or agreement. Component of capital reserve fund.

When a limited liability company is established, the capital contribution subscribed by investors is recorded as capital in the "paid-in capital" account. However, when new investors join in the future, in order to protect the rights and interests of the original investors, the investment amount of the new investors may not all be recorded as capital in the "paid-in capital" account. This is because when a company starts up, it has to go through processes such as preparation and market development, and it takes a long time from investing funds to obtaining a return on investment.