authorized capital

[/ˈɔːθəraɪzd ˈkæpɪtəl/]
nounpl: authorized capitals
capital autorizado
1. The maximum amount of capital that a company is permitted to issue as shares, as stipulated in its articles of incorporation or bylaws
The company's authorized capital is set at $10 million, though it has only issued $6 million so far.
O capital autorizado da empresa é fixado em $10 milhões, embora tenha emitido apenas $6 milhões até agora.
2. The total value of shares that a corporation is allowed to issue according to its charter or constitutional documents
Before issuing new shares, the board must ensure it does not exceed the authorized capital.
Antes de emitir novas ações, o conselho deve garantir que não exceda o capital autorizado.
In Brazil, the concept of 'capital autorizado' is fundamental to corporate governance under Brazilian law. Companies typically define their authorized capital in their bylaws (estatuto social) during incorporation, and any increase requires shareholder approval. This differs from 'capital social integralizado' (paid-up capital), which represents the actual capital that has been contributed by shareholders. The distinction is crucial for regulatory compliance with CVM (Comissão de Valores Mobiliários) requirements.
Synonyms / Sinônimos
authorized stockregistered capitalnominal capitalchartered capital
Antonyms / Antônimos
issued capitalpaid-up capitalcalled capital

Regional Variations

General Brazilian
capital autorizado
Standard term used in Brazilian corporate law and accounting
São Paulo
capital social autorizado
More formal variant commonly used in São Paulo business circles
Portugal
capital autorizado
Same terminology used in Portuguese corporate law
USA
authorized capital stock
Often includes the word 'stock' in American English usage

Related Words

issued capitalpaid-up capitalshare capitalshareholder equityarticles of incorporationcapital increase

Related Idioms & Phrases

increase authorized capital
within authorized capital limits
authorized capital reserve
Look up more words on Fala2Me
The free English-Portuguese dictionary with real Brazilian accents, NYC slang, conjugator and more
Open Fala2Me →