释义 |
paid-up capital The amount actually paid to a company for shares allotted or issued to a shareholder. If a shareholder makes a full payment of the purchase price of the share, the amount received is referred to as fully paid-up capital. If the company permits the shareholder to make only partial payment of the total purchase price, such shares are referred to as partly paid-up shares, with the remaining balance recorded in the company’s accounts as an amount that the company may call upon in the future (uncalled capital). See authorized capital. |