Részvényvagyont

Részvényvagyont, meaning "share capital" or "stock capital" in Hungarian, refers to the total value of shares issued by a company. It represents the ownership stake held by shareholders in the corporation. This capital is typically raised by selling shares to investors, who then become part-owners of the company. The nominal value of these shares, multiplied by the number of shares issued, constitutes the részvényvagyont. It is a key component of a company's equity and is recorded on its balance sheet.

The részvényvagyont can be divided into registered capital (jegyzett tőke) and paid-in capital (befizetett tőke). Registered capital is the maximum amount of capital a company is authorized to raise through share issuance, as stated in its founding documents. Paid-in capital, on the other hand, represents the portion of the registered capital that has actually been paid by shareholders in exchange for their shares. Any difference between the registered capital and the paid-in capital may be referred to as unpaid capital or capital reserve.

Changes in the részvényvagyont can occur through various transactions. Issuing new shares increases the share capital, while share buybacks or capital reductions can decrease it. It is a crucial metric for assessing a company's financial structure, its ability to fund operations and investments, and the extent of ownership dilution. Understanding the részvényvagyont is fundamental for investors, creditors, and other stakeholders interested in a company's financial health and governance.