Share capital

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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. 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