Equity share capital
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Companies - company law.
A company's equity share capital includes all of its ordinary share capital, but excludes any shares that have any preferential rights to dividends or to capital.
For example, preference shares are not equity shares, and they are not part of equity share capital.
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
- Fully paid share capital
- Issued share capital
- Net assets
- Nominal value
- Non-equity security
- Ordinary shares
- Preference shares
- Reserves
- Share
- Share capital
- Share premium account
