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单词 Issued share capital
释义 已發行股本
The aggregate of the par or nominal value of the shares that the company has issued to its members. Where the issued share capital is made greater than the authorised share capital by an issue of shares, the issue is void and the subscriber can recover the subscription price: Bank of Hindustan, China and Japan Ltd v Alison (1871) LR 6 CP 222. If a share has been issued for an amount greater than its normal value, the excess or ‘premium’ does not form part of the company’s issued capital. Also known as ‘subscribed capital’. See also Capital; Paid-up share capital; Par value; Unissued share capital.
指公司向其成員發行的股票票面價值或面值的總額。當因股本發行造成已發行股本比法定股本大,該發行即屬無效,而認購人可追討認購價。如某股票以比本身正常價值高的價值發行,超出額或額外費用不屬公司已發行股本的一部分。另稱「已認股本」。另見 Capital; Paid-up share capital; Par value; Unissued share capital。
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更新时间:2024/10/27 5:25:06