nimellispääoma

Nimellispääoma, often translated as nominal capital or stated capital, refers to the total value of shares that a company has issued to its shareholders as recorded in its articles of association or equivalent foundational documents. It represents the initial capital investment by the founders and subsequent shareholders. This figure is a legal or accounting designation and does not necessarily reflect the actual market value or the total assets of the company.

The nominal capital is an important indicator of a company's size and its legal structure. It serves as a basis for calculating share capital and can influence certain legal requirements and obligations. For instance, in some jurisdictions, the nominal capital may determine the minimum capital required for certain types of businesses or affect the amount of taxes and fees a company must pay.

Changes to the nominal capital, such as increases or decreases, usually require formal procedures, including shareholder approval and amendments to the company's founding documents. An increase in nominal capital typically involves issuing new shares, which can be done to raise funds for expansion or to restructure the company's equity. A decrease might occur if a company buys back its own shares or if there is a consolidation of share capital.

It is crucial to distinguish nominal capital from paid-up capital. Paid-up capital represents the amount of money that shareholders have actually paid for their shares, which can be equal to or less than the nominal value. The nominal value of a share is the minimum price at which it can be issued by the company.