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单词 Paid-up share capital
释义 已繳股本
The amount that has actually been paid by shareholders in respect of the par or nominal value of shares issued to company members. Shares can be issued as ‘fully paid’ for consideration other than cash: Ooregum Gold Mining Co of India Ltd v Roper, Wallroth v Roper [1892] AC 125 (HL); Re Bradford Investments plc (No 2) [1991] BCLC 688, [1991] BCC 379. The paid-up share capital of a company will equate to the issued share capital if all the shares are fully paid for. If all shares are fully paid-up, the paid-up capital will equal the nominal or issued capital. It will be lower if the shares are not fully paid-up, have been issued at a discount, have been issued in return for personal services or for assets other than money, or forfeited for some reason and resold at auction. Also known as ‘subscribed capital’. See also Capital; Issued share capital; Limited company; Share; Unpaid capital.
股東按已向公司成員發行的股票其票面值實際已繳付的款額。發行的股票可以是以非現金作代價而「已繳足股款」:Ooregun Gold Mining Co of India v Roper [1892] AC 125 (上議院); Re Bradford Investments plc (No 2) [1991] BCLC 688。如所有的股票已繳足股款,公司的已繳股本將相等於已發行股本。如所有的股票已繳足股款,已繳股本將相等於名義資本或發行股本。如股票是未繳足股款,或按折扣、為回報個人服務、為回報非金錢的資產而發行者,或因為某些原因被沒收及在拍賣會上轉售者,公司的已繳股本將低於名義資本或發行股本。亦稱為「已認股本」。另見 Capital; Issued share capital; Limited company; Share; Unpaid capital。
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更新时间:2024/10/27 3:27:13