Share capital: Difference between revisions
From ACT Wiki
Jump to navigationJump to search
imported>Doug Williamson (Add link.) |
imported>Doug Williamson m (Add header and links.) |
||
| Line 9: | Line 9: | ||
2. '' | 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 17: | Line 17: | ||
* [[Balance sheet]] | * [[Balance sheet]] | ||
* [[Capital]] | * [[Capital]] | ||
* [[Equity]] | |||
* [[Equity capital]] | * [[Equity capital]] | ||
* [[Nominal value]] | * [[Nominal value]] | ||
Revision as of 11:28, 29 October 2020
1. Company law.
The capital of a company which is represented by shares.
It is money invested by the owners of the company.
The company is not allowed to pay out this money to its owners (shareholders) so as to protect the creditors of the company.
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.
