Share capital: Difference between revisions
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1. | 1. ''Company law''. | ||
The capital of a company which is represented by shares. | |||
It is money invested by the owners of the company (shareholders). | |||
For the protection of the creditors of the company, the company is not normally allowed to pay out the share capital to the shareholders. | |||
'' | 2. ''Financial reporting - balance sheet - equity''. | ||
The figure appearing on the face of the balance sheet for Share capital is the total nominal value of shares issued to date. | The figure appearing on the face of the balance sheet for Share capital is the total nominal value of shares issued to date. | ||
| Line 14: | Line 15: | ||
== See also == | == See also == | ||
* [[Allotted share capital]] | |||
* [[Authorised share capital]] | |||
* [[Balance]] | |||
* [[Balance sheet]] | * [[Balance sheet]] | ||
* [[Called up share capital]] | |||
* [[Capital]] | * [[Capital]] | ||
* [[Capital conservation]] | |||
* [[Creditors]] | |||
* [[Equity]] | |||
* [[Equity capital]] | * [[Equity capital]] | ||
* [[Fully paid share capital]] | |||
* [[Issued share capital]] | |||
* [[Net assets]] | |||
* [[Nominal value]] | * [[Nominal value]] | ||
* [[Reserves]] | |||
* [[Share]] | * [[Share]] | ||
* [[Share premium account]] | * [[Share premium account]] | ||
[[Category:Accounting,_tax_and_regulation]] | |||
[[Category:Compliance_and_audit]] | |||
Latest revision as of 13:26, 13 February 2023
1. Company law.
The capital of a company which is represented by shares.
It is money invested by the owners of the company (shareholders).
For the protection of the creditors of the company, the company is not normally allowed to pay out the share capital to the shareholders.
2. Financial reporting - balance sheet - equity.
The figure appearing on the face of the balance sheet for Share capital is the total nominal value of shares issued to date.
