Share capital

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Revision as of 22:35, 3 August 2020 by imported>Doug Williamson (Add link.)
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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.


See also