Share capital: related pages

The nominal value of a share in terms of share capital as shown on the balance sheet.

The issue of new shares to existing shareholders at no charge in proportion to their existing shareholdings. It is basically a bookkeeping exercise.

The stake a businesses owners have in it; assets minus liabilities.

Retained profit, or retained earnings is the amount of profit kept by the company rather than paid as dividends.

Deduction made in a company's consolidated accounts for amounts attributable to minority shareholders in group companies.

The non-dsitributable part of shareholders funds arising from increases in the value of assets.

A reserve containing the difference between the amount of share capital at par value, and the actual amount raised from shareholders.