osakepääomassa

Osakepääoma refers to the share capital of a company, typically a limited liability company or a public limited company, as registered in its articles of association. It represents the total nominal value of all shares issued by the company. This capital serves as a foundational element, indicating the initial investment made by the shareholders and acting as a financial buffer for the company's operations and creditors.

The amount of osakepääoma is determined when the company is established and can be changed later through specific legal procedures, such as a share issue or a reduction of share capital. In many jurisdictions, there is a minimum requirement for the osakepääoma to be registered. For example, in Finland, a private limited company (osakeyhtiö) traditionally had a minimum share capital requirement, though this has been abolished for new companies, allowing for a nominal amount. A public limited company (julkinen osakeyhtiö) usually has a higher minimum share capital.

Osakepääoma is distinct from a company's assets or its market value. It is a bookkeeping entry that reflects the shareholders' commitment. Dividends are typically distributed from retained earnings or profits, not directly from the osakepääoma itself, unless specific legal procedures are followed to reduce the share capital. The osakepääoma provides a measure of security to creditors, as it represents a portion of the company's equity that cannot be easily distributed to shareholders without following proper legal steps.