| 单词 | share capital |
| 释义 | share capital That part of the capital of a company that arises from the issue of shares. Every company must commence with some share capital (a minimum of two shares). The authorized share capital (registered capital or nominal capital) of a company is the total amount of capital it is authorized to raise according to its articles of association. The issued share capital or subscribed share capital is the amount of the authorized capital that shareholders have subscribed. If the shareholders have subscribed the full par value of the share, this will constitute the fully paid share capital. If they have subscribed only a proportion of the issued share capital, this is called the called-up capital. Some capital may be subscribed on application or on allotment or as separate calls. The shares do not become fully paid until the last call has been made. See also: |
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