share capital
[/ʃɛr ˈkæpɪtəl/]
noun
capital social
1. The total amount of money or assets that shareholders have invested in a company by purchasing shares or stock
The company increased its share capital by issuing new shares to fund expansion.
A empresa aumentou seu capital social ao emitir novas ações para financiar a expansão.
2. The nominal or face value of all issued shares of a corporation
The share capital is divided into 1 million shares with a par value of $1 each.
O capital social é dividido em 1 milhão de ações com valor nominal de $1 cada.
3. The equity invested by shareholders in a business entity
Share capital appears on the balance sheet as part of shareholders' equity.
O capital social aparece no balanço patrimonial como parte do patrimônio líquido.
In Brazil, 'capital social' is a fundamental concept in corporate governance and is formally defined in the Código Civil Brasileiro (Brazilian Civil Code). Companies must clearly establish and register their share capital when incorporated. This term is widely used in financial statements (Demonstrações Financeiras) and is central to understanding a company's capitalization and ownership structure in Brazilian business contexts.
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