Easyform Glossary of Law Terms. — UK law terms.
Share Capital — Funds raised by issuing shares in return for cash or other considerations. The amount of share capital a company has can change over time because each time a business sells new shares to the public in exchange for cash, the amount of share… … Investment dictionary
alteration of share capital — An increase, reduction, or any other change in the authorized share capital of a company. If permitted by the articles of association, a limited company can increase its authorized capital as appropriate. It can also rearrange its existing… … Big dictionary of business and management
authorized share capital — UK US noun [U] (also authorized capital, also UK authorised capital, also authorized shares, also authorized stock) FINANCE ► the largest number of shares that a company can offer for sale at a particular time: »Shareholders approved an increase… … Financial and business terms
capital share — ➔ Share * * * capital share UK US noun [C] (also capital growth share) ► FINANCE, STOCK MARKET a type of share in an investment company which offers shareholders profits because of an increase in value of the company s investments, but which does … Financial and business terms
Capital gains tax — A capital gains tax (abbreviated: CGT) is a tax charged on capital gains, the profit realized on the sale of a non inventory asset that was purchased at a lower price. The most common capital gains are realized from the sale of stocks, bonds,… … Wikipedia
share premium account — Part of shareholders funds in a company s balance sheet. Arises when shares are issued at a premium to their nominal value. For example, if shares with a nominal value of 100p are issued at a price of 150p, the share capital of the company will… … Financial and business terms
increasing capital — An increase in the number or value of the shares in a company to augment its authorized share capital If the articles of association of the company do not permit this to be done (with the agreement of the members), the articles will need to be… … Big dictionary of business and management
Capital flows in Japan — History = After World War II, Japan s return to world capital markets as a borrower was slow and deliberate. Even before the war, Japan did not participate in world capital markets to the same extent as did the United States or West European… … Wikipedia
Capital accumulation — Most generally, the accumulation of capital refers simply to the gathering or amassment of objects of value; the increase in wealth; or the creation of wealth. Capital can be generally defined as assets invested with the expectation that their… … Wikipedia
Capital formation — Gross capital formation in % of gross domestic product in world economy Capital formation is a concept used in macroeconomics, national accounts and financial economics. Occasionally it is also used in corporate accounts. It can be defined… … Wikipedia
