authorized share capital

= nominal share capital; = nominal capital; = registered capital
The maximum amount of share capital that may be issued by a company, as detailed in the company's memorandum of association. The authorized share capital must be disclosed on the face of the balance sheet or alternatively in the notes to the accounts.

Accounting dictionary. 2014.

Look at other dictionaries:

  • 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

  • Authorized Share Capital — The number of stock units that a publicly traded company can issue as stated in its articles of incorporation, or as agreed upon by shareholder vote. Authorized share capital is often not fully used by management in order to leave room for future …   Investment dictionary

  • authorized share capital — nominal share capital; nominal capital; registered capital The maximum amount of share capital that may be issued by a company, as detailed in the company s memorandum of association The authorized share capital must be disclosed on the face of… …   Big dictionary of business and management

  • authorized share capital — Fin the type, class, number, and amount of the shares which a company may issue, as empowered by its memorandum of association. [m1]Also known as nominal share capital, registered share capital …   The ultimate business dictionary

  • share capital — That part of the capital of a company received from its owners (i. e. its members or shareholders) in return for shares Every company must commence with some share capital (a minimum of two shares). See authorized share capital; called up share… …   Big dictionary of business and management

  • share capital — That part of the finance of a company received from its owners (i.e. its members or shareholders) in exchange for shares. See also: authorized share capital, called up share capital, issued share capital, paid up share capital …   Accounting dictionary

  • Share Capital/Issued Capital —    Shares that have actually been issued, or allotted, to shareholders. In contrast with authorized share capital, which is the maximum amount of share capital that a company is allowed to issue by its constitution or charter …   Financial and business terms

  • authorized minimum share capital — In the UK, the statutory minimum of £50,000 for the share capital of a public company. There is no minimum share capital for private companies …   Accounting dictionary

  • authorized minimum share capital — In the UK, the statutory minimum of £50, 000 for the share capital of a public company. There is no minimum share capital for private companies …   Big dictionary of business and management

  • nominal share capital — UK US noun [U] (also nominal capital) ► FINANCE AUTHORIZED SHARE CAPITAL(Cf. ↑authorized share capital) …   Financial and business terms

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