Share capital: Difference between revisions
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It is money invested by the owners of the company. | 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 this money to the shareholders. | |||
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* [[Balance sheet]] | * [[Balance sheet]] | ||
* [[Capital]] | * [[Capital]] | ||
* [[Creditors]] | |||
* [[Equity]] | * [[Equity]] | ||
* [[Equity capital]] | * [[Equity capital]] | ||
Revision as of 10:53, 22 May 2021
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 this money 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.
