Financial Statements
Share Capital
Definition
What is Share Capital?
The amount recognised as capital from issued sharesShares that a company has formally created and allocated to shareholders. under applicable accounting and legal rules.
Example in practice
How This Looks in Practice
A new share issue increases share capital and share premiumThe amount received above the nominal or par value of issued shares..
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Related Terms
Financial Statements
Revenue
Income generated from selling goods or services before expenses are deducted.
Financial StatementsSales Growth
The percentage increase or decrease in revenue over a period.
Financial StatementsCost of Goods Sold
Direct costs attributable to goods or services sold during a period.
Financial RatiosGross Margin
Gross profit expressed as a percentage of revenue.