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Share capital

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jurisdictions to refer to the sum of assets contributed to a company by shareholders when they are issued shares. The law often requires that this capital is maintained, and that dividends are not paid when a company is not showing a profit above the level of historically recorded legal capital.
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This is differentiated from share capital in the accounting sense, as it presents nominal share capital and does not take the premium value of shares into account, which instead is reported as additional paid-in capital.
182:, sometimes indicated on share certificates). If the allocation price of shares is greater than the par value, as in a rights issue, the shares are said to be sold at a premium (variously called 195: 379: 372: 365: 241: 91: 610: 309: 63: 110: 70: 635: 218:{\displaystyle \sum {\text{Share capital = Number of shares issued}}\times {\text{(Par value + Share premium)}}} 77: 48: 44: 629: 1112: 1052: 848: 754: 59: 1158: 838: 806: 710: 664: 647: 600: 623: 617: 245: 1012: 687: 966: 827: 722: 605: 147: 127:
Share certificate of the Boston American League Base-Ball Club shows a capital stock of 100 000$
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may also denote the number and types of shares that compose a corporation's share structure.
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This equation shows the constituents that make up a company's real share capital:
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Thakur, Madhuri (August 29, 2020). Vaidya, Dheeraj (ed.).
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in the United States, is the portion of a corporation's
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December 13, 2022 373: 380: 366: 111:Learn how and when to remove this message 122: 204:Share capital = Number of shares issued 1151: 333: 150:that has been derived by the issue of 387: 361: 329: 327: 242:European corporate and foundation law 49:adding citations to reliable sources 20: 13: 324: 14: 1175: 636:Electronic communication network 232: 25: 36:needs additional citations for 302: 1: 630:Multilateral trading facility 295: 165: 16:Portion of a company's equity 1053:Returns-based style analysis 849:Post-modern portfolio theory 755:Security characteristic line 7: 807:Efficient-market hypothesis 711:Capital asset pricing model 648:Straight-through processing 256: 212:(Par value + Share premium) 178:(that is, the sum of their 10: 1180: 624:Alternative Trading System 246:United Kingdom company law 139:, commonly referred to as 899: 774: 673: 593: 501: 468: 429: 395: 688:Arbitrage pricing theory 967:Initial public offering 828:Modern portfolio theory 723:Dividend discount model 606:List of stock exchanges 310:"Share Premium Account" 855:Random walk hypothesis 219: 128: 993:Market capitalization 802:Dollar cost averaging 289:Share premium account 274:Market capitalization 240:is a concept used in 220: 126: 813:Fundamental analysis 797:Contrarian investing 760:Security market line 665:Liquidity aggregator 642:Direct market access 553:Quantitative analyst 248:, and various other 196: 45:improve this article 1058:Reverse stock split 1003:Market manipulation 927:Dual-listed company 787:Algorithmic trading 717:Capital market line 519:Inter-dealer broker 1159:Capital management 1098:Stock market index 937:Efficient frontier 876:Technical analysis 834:Momentum investing 656:(private exchange) 546:Proprietary trader 488:Shares outstanding 478:Authorised capital 340:WallStreetMojo.com 269:Capital impairment 215: 129: 1146: 1145: 947:Flight-to-quality 699:Buffett indicator 389:Financial markets 213: 205: 121: 120: 113: 95: 1171: 1063:Share repurchase 775:Trading theories 660:Crossing network 618:Over-the-counter 455:Restricted stock 411:Secondary market 382: 375: 368: 359: 358: 352: 351: 349: 347: 331: 322: 321: 319: 317: 306: 224: 222: 221: 216: 214: 211: 206: 203: 116: 109: 105: 102: 96: 94: 53: 29: 21: 1179: 1178: 1174: 1173: 1172: 1170: 1169: 1168: 1149: 1148: 1147: 1142: 1133:Voting interest 1043:Public offering 978:Mandatory offer 952:Government bond 932:DuPont analysis 895: 891:Value investing 886:Value averaging 881:Trend following 866:Style investing 861:Sector rotation 776: 770: 749:Net asset value 675:Stock valuation 669: 589: 497: 464: 450:Preferred stock 425: 391: 386: 356: 355: 345: 343: 342:. CFA Institute 336:"Legal Capital" 332: 325: 315: 313: 308: 307: 303: 298: 293: 279:Paid-in capital 259: 235: 210: 202: 197: 194: 193: 168: 117: 106: 100: 97: 60:"Share capital" 54: 52: 42: 30: 17: 12: 11: 5: 1177: 1167: 1166: 1161: 1144: 1143: 1141: 1140: 1135: 1130: 1125: 1120: 1115: 1110: 1105: 1100: 1095: 1093:Stock exchange 1090: 1088:Stock dilution 1085: 1080: 1075: 1070: 1065: 1060: 1055: 1050: 1045: 1040: 1035: 1030: 1025: 1020: 1015: 1013:Mean reversion 1010: 1005: 1000: 995: 990: 988:Market anomaly 985: 980: 975: 970: 964: 959: 954: 949: 944: 939: 934: 929: 924: 919: 914: 909: 907:Bid–ask spread 903: 901: 897: 896: 894: 893: 888: 883: 878: 873: 868: 863: 858: 852: 846: 841: 836: 831: 825: 820: 815: 810: 804: 799: 794: 789: 783: 781: 772: 771: 769: 768: 763: 757: 752: 746: 741: 736: 734:Earnings yield 731: 729:Dividend yield 726: 720: 714: 708: 702: 696: 691: 685: 679: 677: 671: 670: 668: 667: 662: 657: 651: 645: 639: 633: 627: 621: 620:(off-exchange) 615: 614: 613: 608: 597: 595: 594:Trading venues 591: 590: 588: 587: 582: 581: 580: 570: 565: 560: 555: 550: 549: 548: 543: 533: 528: 523: 522: 521: 516: 505: 503: 499: 498: 496: 495: 493:Treasury stock 490: 485: 480: 474: 472: 466: 465: 463: 462: 460:Tracking stock 457: 452: 447: 442: 436: 434: 427: 426: 424: 423: 418: 413: 408: 406:Primary market 402: 400: 393: 392: 385: 384: 377: 370: 362: 354: 353: 323: 300: 299: 297: 294: 292: 291: 286: 284:Share dilution 281: 276: 271: 266: 260: 258: 255: 234: 231: 226: 225: 209: 201: 167: 164: 119: 118: 33: 31: 24: 15: 9: 6: 4: 3: 2: 1176: 1165: 1164:Corporate law 1162: 1160: 1157: 1156: 1154: 1139: 1136: 1134: 1131: 1129: 1126: 1124: 1121: 1119: 1116: 1114: 1111: 1109: 1106: 1104: 1101: 1099: 1096: 1094: 1091: 1089: 1086: 1084: 1081: 1079: 1076: 1074: 1071: 1069: 1068:Short selling 1066: 1064: 1061: 1059: 1056: 1054: 1051: 1049: 1046: 1044: 1041: 1039: 1036: 1034: 1031: 1029: 1026: 1024: 1021: 1019: 1016: 1014: 1011: 1009: 1006: 1004: 1001: 999: 996: 994: 991: 989: 986: 984: 981: 979: 976: 974: 971: 968: 965: 963: 960: 958: 957:Greenspan put 955: 953: 950: 948: 945: 943: 942:Financial law 940: 938: 935: 933: 930: 928: 925: 923: 920: 918: 917:Cross listing 915: 913: 910: 908: 905: 904: 902: 900:Related terms 898: 892: 889: 887: 884: 882: 879: 877: 874: 872: 871:Swing trading 869: 867: 864: 862: 859: 856: 853: 850: 847: 845: 842: 840: 839:Mosaic theory 837: 835: 832: 829: 826: 824: 823:Market timing 821: 819: 816: 814: 811: 808: 805: 803: 800: 798: 795: 793: 790: 788: 785: 784: 782: 780: 773: 767: 764: 761: 758: 756: 753: 750: 747: 745: 742: 740: 737: 735: 732: 730: 727: 724: 721: 718: 715: 712: 709: 706: 703: 700: 697: 695: 692: 689: 686: 684: 681: 680: 678: 676: 672: 666: 663: 661: 658: 655: 652: 649: 646: 643: 640: 637: 634: 631: 628: 625: 622: 619: 616: 612: 611:Trading hours 609: 607: 604: 603: 602: 599: 598: 596: 592: 586: 583: 579: 576: 575: 574: 571: 569: 566: 564: 561: 559: 556: 554: 551: 547: 544: 542: 539: 538: 537: 534: 532: 529: 527: 526:Broker-dealer 524: 520: 517: 515: 512: 511: 510: 507: 506: 504: 500: 494: 491: 489: 486: 484: 483:Issued shares 481: 479: 476: 475: 473: 471: 470:Share capital 467: 461: 458: 456: 453: 451: 448: 446: 443: 441: 438: 437: 435: 433: 428: 422: 421:Fourth market 419: 417: 414: 412: 409: 407: 404: 403: 401: 399: 394: 390: 383: 378: 376: 371: 369: 364: 363: 360: 341: 337: 330: 328: 311: 305: 301: 290: 287: 285: 282: 280: 277: 275: 272: 270: 267: 265: 264:Balance sheet 262: 261: 254: 251: 250:corporate law 247: 243: 239: 238:Legal capital 233:Legal capital 230: 207: 199: 192: 191: 190: 187: 185: 184:share premium 181: 177: 176:issued shares 173: 163: 161: 160:Share capital 157: 153: 149: 145: 144: 138: 137:share capital 134: 125: 115: 112: 104: 93: 90: 86: 83: 79: 76: 72: 69: 65: 62: –  61: 57: 56:Find sources: 50: 46: 40: 39: 34:This article 32: 28: 23: 22: 19: 1118:Tender offer 1038:Public float 1008:Market trend 998:Market depth 818:Growth stock 792:Buy and hold 701:(Cap-to-GDP) 541:Floor trader 531:Market maker 514:Floor broker 502:Participants 469: 445:Golden share 440:Common stock 416:Third market 344:. 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"Share capital"
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corporation
stock
equity
shares
cash
accounting
issued shares
par values
share premium
European corporate and foundation law
United Kingdom company law
corporate law
Balance sheet
Capital impairment
Market capitalization
Paid-in capital
Share dilution
Share premium account

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