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    Topic - Kinds of Share Capital

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    Bcom ppt kinds of share

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    Topic - Kinds of Share Capital

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    Bcom ppt kinds of share

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    Topic - kinds of share capital

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    Bcom ppt kinds of share

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    Download as pptx, pdf, or txt
    3 views5 pages

    Topic - Kinds of Share Capital

    Uploaded by

    ssolanki2354
    Bcom ppt kinds of share

    Copyright:

    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
    Download as pptx, pdf, or txt
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    Topic - kinds of share capital

    By – Ayushi
    Bcom 3rd semester
    Roll no. – 10
    Introduction to Share Capital
     Share capital is the total value of shares
    issued by a company, playing a crucial
    role in financing its activities. It
    represents ownership in the company
    and is a key element for investors and
    the company's financial structure.
    Types of Share Capital
     Equity Share Capital:
    ◦ Represents ownership in a company.
    ◦ Common shareholders have voting rights and may receive
    dividends.
    ◦ They bear the highest risk but also have the potential for
    higher returns.
     Preference Share Capital:
    ◦ Shares with preferential rights over equity shares.
    ◦ Preference shareholders receive fixed dividends before
    equity shareholders.
    ◦ They have limited voting rights and generally rank higher
    in the hierarchy during liquidation.
    1. Authorized Share Capital

    It refers to the maximum amount of shareholders’


    capital that a company is authorized to issue as per
    its constitutional documents. This represents the
    total value of shares that can be issued by the
    company.

    2. Issued Share Capital


    It represents the portion of authorized shareholders’
    capital that the company has actually issued to
    shareholders. These are the shares that are in
    circulation and held by investors.
     Subscribed Share Capital
     It refers to the portion of issued share capital that
    has been subscribed or agreed to be taken up by
    shareholders. This represents the shares that
    shareholders have committed to purchasing.

     Paid-up Share Capital


     It represents the portion of subscribed
    shareholders’ capital that has been paid by
    shareholders. It reflects the actual amount of
    money received by the company in exchange for the
    shares issued.

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