Share capital: Difference between revisions
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imported>Doug Williamson (Add information about creditor protection.) |
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* [[Equity capital]] | * [[Equity capital]] | ||
* [[Nominal value]] | * [[Nominal value]] | ||
* [[Reserves]] | |||
* [[Share]] | * [[Share]] | ||
* [[Share premium account]] | * [[Share premium account]] | ||
Revision as of 22:35, 3 August 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. Accounting.
The figure appearing on the face of the balance sheet for Share capital is the total nominal value of shares issued to date.
