What restriction applies to the issuance of shares regarding their nominal value?

The correct choice highlights that shares may be issued at a premium. In corporate finance, when shares are issued at a premium, the company receives more than the nominal or par value of the shares. This practice is common when the company's market value is higher than the nominal value assigned to the shares. Issuing shares at a premium can provide the company with additional capital, which can be used for various purposes, including expansion, paying off debt, or increasing working capital.

This practice aligns with the understanding that nominal value represents the basic value assigned to a share for accounting purposes, while the premium reflects the market's confidence in the company and its future prospects. It is important to note that regulations often stipulate that the premium must be accounted for properly and should be designated in the financial statements to ensure transparency.

Other statements about share issuance may not accurately reflect legal or financial limitations. For instance, shares cannot typically be issued at a discount, as that would undermine the company's capital structure by reducing the perceived value of the shares. The stipulation that shares must be issued only in full amounts does not reflect the flexibility companies have in structuring their share offerings. Finally, while shares can be issued at market rates, this does not directly relate to the concept of nominal