Share capital | EPFL Graph Search

Are you an EPFL student looking for a semester project?

Work with us on data science and visualisation projects, and deploy your project as an app on top of GraphSearch.

A corporation's share capital, commonly referred to as capital stock in the United States, is the portion of a corporation's equity that has been derived by the issue of shares in the corporation to a shareholder, usually for cash. "Share capital" may also denote the number and types of shares that compose a corporation's share structure. In accounting, the share capital of a corporation is the nominal value of issued shares (that is, the sum of their par values, 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 share premium, additional paid-in capital or paid-in capital in excess of par). Commonly, the share capital is the total of the nominal share capital and the premium share capital. This equation shows the constituents that make up a company's real share capital: 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. Legal capital is a concept used in European corporate and foundation law, United Kingdom company law, and various other corporate law 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.

About this result

This page is automatically generated and may contain information that is not correct, complete, up-to-date, or relevant to your search query. The same applies to every other page on this website. Please make sure to verify the information with EPFL's official sources.

Related concepts (17)

Related courses (56)

Related lectures (414)

Related MOOCs (2)

PHYS-324: Classical electrodynamics

The goal of this course is the study of the physical and conceptual consequences of Maxwell equations.

ME-251: Thermodynamics and energetics I

The course introduces the basic concepts of thermodynamics and heat transfer, and thermodynamic properties of matter and their calculation. The students will master the concepts of heat, mass, and mom

MSE-101(a): Materials:from chemistry to properties

Ce cours permet l'acquisition des notions essentielles relatives à la structure de la matière, aux équilibres et à la réactivité chimique en liaison avec les propriétés mécaniques, thermiques, électri

Launching New Ventures

Develop your promising idea into a successful business concept proposal, and launch it! Gain practical experience in the key steps of the venture creation process, including marketing and fundraising.

Launching New Ventures

Treasury stock

A treasury stock or reacquired stock is stock which is bought back by the issuing company, reducing the amount of outstanding stock on the open market ("open market" including insiders' holdings). Stock repurchases are used as a tax efficient method to put cash into shareholders' hands, rather than paying dividends, in jurisdictions that treat capital gains more favorably. Sometimes, companies repurchase their stock when they feel that it is undervalued on the open market.

Share capital

Preferred stock

Preferred stock (also called preferred shares, preference shares, or simply preferreds) is a component of share capital that may have any combination of features not possessed by common stock, including properties of both an equity and a debt instrument, and is generally considered a hybrid instrument. Preferred stocks are senior (i.e., higher ranking) to common stock but subordinate to bonds in terms of claim (or rights to their share of the assets of the company, given that such assets are payable to the returnee stock bond) and may have priority over common stock (ordinary shares) in the payment of dividends and upon liquidation.

Explores exergy, entropy, and thermodynamic efficiencies in closed and open systems.

Delves into thermodynamics basics, calculating energy changes, constructing tables, and using Maxwell relations for thermodynamic relations.

Explores hyperstatic structures, pre-stressed structures, and geometric linearity.