Aktsiakapitali

Aktsiakapitali, often translated as share capital or stock capital, represents the total amount of money raised by a company through the issuance of shares. It is a fundamental component of a company's equity structure and forms the initial funding for many businesses. When a company is founded, it issues shares to its founders or early investors, and the money paid for these shares constitutes the initial aktsiakapitali.

Over time, a company may choose to increase its aktsiakapitali through various means, such as issuing new shares to the public in an initial public offering (IPO) or subsequent offerings, or by converting debt or other securities into shares. This capital is crucial for a company's operations, expansion, research and development, and for absorbing potential losses.

The aktsiakapitali is recorded on the company's balance sheet under the equity section. It is distinct from retained earnings, which are profits that the company has accumulated and chosen not to distribute as dividends. While share capital represents the investment made by shareholders in exchange for ownership, retained earnings represent profits generated by the company's business activities. The nominal value of the shares, multiplied by the number of shares issued, typically forms the basic aktsiakapitali. Any amount paid above the nominal value is usually recorded as share premium or additional paid-in capital.