Osakeosakepääoma
Osakeosakepääoma, often translated as share capital or stock capital, represents the total nominal value of all shares issued by a company. It is a fundamental component of a company's equity and is recorded on the balance sheet. When a company is incorporated, it issues shares to its founders or initial investors. The price at which these shares are issued, multiplied by the number of shares, constitutes the initial share capital. Subsequently, if the company issues more shares, for example, through a rights issue or a public offering, its share capital will increase.
Share capital serves as a primary source of funding for a company and acts as a buffer