Share capital

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.

See also

• Allotted share capital
• Authorised share capital
• Balance
• Balance sheet
• Called up share capital
• Capital
• Capital maintenance
• Creditors
• Equity
• Equity capital
• Equity security
• Equity share
• Equity share capital
• Fully paid share capital
• Issued share capital
• Net assets
• Nominal value
• Non-equity security
• Reserves
• Share
• Share premium account