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ClueBot NG (talk | contribs) m Reverting possible vandalism by Jazzerbell1111111 to version by Gilliam. False positive? Report it. Thanks, ClueBot NG. (2217611) (Bot) |
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{{mergefrom|Legal capital|date=August 2014}}
'''Share capital'''<ref>[http://www.intracen.org/tfs/docs/glossary/se.htm Glossary on Trade Financing Terms - S]{{dead link|date=August 2012}}</ref> (or '''[[capital stock]]''' in US English) refers to the portion of a company's [[shareholders' equity|equity]] that has been obtained by trading stock to a shareholder for [[cash]].
In its strict sense, as used in [[accounting]], share capital comprises the nominal values of all shares issued (that is, the sum of their [[par value]]s, as printed on the share certificates). If the allocation price of shares is greater than their par value, e.g. as in a rights issue, the shares are said to sold at a premium (called ''[[share premium]]'', ''additional paid-in capital'' or ''paid-in capital in excess of par''). Commonly, the share capital is the total of the aforementioned nominal share capital and the premium share capital.
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