Selskapskapital

Selskapskapital, often translated as company capital or share capital, refers to the total value of funds that a company has raised by issuing shares to its shareholders. This capital is a fundamental component of a company's financial structure and is crucial for its operations, investments, and growth.

There are typically two main types of selskapskapital: aksjekapital and fondskapital. Aksjekapital represents the nominal value of the shares issued by a limited liability company (aksjeselskap). Fondskapital, on the other hand, includes additional paid-in capital, retained earnings, and other reserves that contribute to the company's overall equity.

The amount of selskapskapital is determined at the time of the company's incorporation and can be increased or decreased through specific corporate actions, such as issuing new shares or reducing the share capital. Selskapskapital serves as a financial buffer, providing a degree of security to creditors and indicating the company's commitment and investment in its business activities. It is a key metric used in financial statements to assess a company's financial health and solvency.