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47 results

  1. FINANCE|financial institutions and credit
    príomhshuim Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context '... príomhshuim na n-ionstraimí a dhíluacháil, nó na hionstraimí a chomhshó ina n-ionstraimí Ghnáthchothromas Leibhéal 1 gan mhoill, ach tráth nach déanaí ná i gceann mí amháin, i gcomhréir leis an gceanglas a leagtar síos san Airteagal seo.' Reference "Rialachán (AE) Uimh. 575/2013 maidir le ceanglais stuamachta i gcomhair institiúidí creidmheasa agus gnólachtaí infheistíochta, agus lena leasaítear Rialachán (AE) Uimh. 648/2012, CELEX:32013R0575/GA"
    Kapitalbetrag | Kapital | Darlehensbetrag | Tilgungsbetrag
    de
    Definition Nennwerts eines Darlehens oder Anleihe, der vom Schuldner (Kreditnehmer) an den Gläubiger (Anleger) zurückgezahlt werden muss Reference Council-DE
    Comment "unter ""principal"" ist je nach Kontext der Nominalbetrag eines Derivats, das Kreditvolumen bei einem Kredit, der Nennwert einer Aktie zu verstehen in Abgrenzung zu den mit der Bereitstellung verbundenen Zahlungen; so setzen sich etwa die Zahlungen bei einem Kredit aus der Rückzahlung des Nominals (principal amount) und den Zinszahlungen (interest rate payments) zusammen"
    principal amount | principal
    en
    Definition amount borrowed as a loan, or part of that amount that remains unpaid (excluding interest) Reference "COM-EN, based on: Investopedia > Principal (1.9.2020)"
    montant en principal | principal
    fr
    Definition capital emprunté, hors intérêts dus Reference "Site de BourseReflex > Lexique > P > «Principal», http://www.boursereflex.com/lexique/principal [25.6.2018]"
    Comment Une dette est donc l'addition du principal et des intérêts. Source: ibid.
  2. ECONOMICS · TRADE|marketing|preparation for market
    caipiteal Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    maoin Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Kapital | Vermögen
    de
    Definition a)im betriebswirtschaftlichen Sinne:Eigenkapital;Fremdkapital;b)im handelsrechtlichen Sinne:Gesellschaftskapital ;Summe der einer Person zustehenden geldwerten Gueter ohne Abzug der Schulden Reference International Accounting Lexicon(U.E.C.)-Konzernrechnungslegung
    capital | property
    en
    Definition in a financial sense, proprietor's capital, loan capital; in a sense relating to business economy, the total purchasing power possessed by the investments of a business management; the balance Reference Internat.Account.Lex.,UEC-Group Accounts ;International Business Dict,Kluwer,Deventer,1974
    capital | actif total
    fr
    Definition au sens économique, capitaux propres, capitaux empruntés Reference Internat.Accounting Lex.,UEC-Comptes de groupe
  3. BUSINESS AND COMPETITION|accounting
    sócmhainní Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Aktiva | Aktiven | Aktivseite | Vermögen | Kapital
    de
    Definition in der Bilanz aufgeführte Vermögenswerte einer Unternehmung (verfügbare Mittel, Guthaben, Vorräte, Anlagen, Beteiligungen usw.) Reference Bankfachwörterbuch der SBG
    actif
    fr
    Definition colonne de gauche du bilan où sont regroupés tous les éléments du patrimoine ayant une valeur économique positive pour l'entreprise Reference La Villeguérin E.,Dict.de la comptabilité,84
  4. FINANCE|financing and investment
    cuideachta infheistíochta a bhfuil caipiteal seasta aici Reference "Treoir (AE) 2017/1132 maidir le gnéithe áirithe de dhlí na gcuideachtaí, CELEX:32017L1132/GA ;Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    Anlagegesellschaft mit festem Kapital | geschlossene Investitionsgesellschaft | geschlossene Kapitalanlagegesellschaft
    de
    CEIC | closed-end investment company | closed-end investment fund | closed-end fund | closed fund | investment company with fixed capital
    en
    Definition "investment company [ IATE:1239931 ] with a fixed number of shares" Reference "COM-EN, based on:US Securities and Exchange Commission. Closed-End Funds, http://www.sec.gov/answers/mfclose.htm [15.4.2013]"
    SICAF | société d'investissement à capital fixe | société d'investissement à capital fermé | société d'investissement fermée | fonds de placement fermé
    fr
    Definition société d'investissement constituée comme une entreprise ordinaire, c'est-à-dire dotée d'un capital social fixe, et qui a pour activité principale les placements en valeurs mobilières Reference Directive 78/660/CEE du Conseil,JO L 222/78,art.5,2.b
  5. LAW · FINANCE|financial institutions and credit
    suibscríbhinn le caipiteal BCE Reference "Leaganacha comhdhlúite den Chonradh ar an Aontas Eorpach agus den Chonradh ar Fheidhmiú an Aontais Eorpaigh agus Cairt um Chearta Bunúsacha an Aontais Eorpaigh http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:C:2010:083:0201:0328:GA:PDF"
    ga
    Context """Íocfaidh Banc Shasana a shuibscríbhinn le caipiteal BCE mar ranníocaíocht chuig achostais oibríochtúla ar an mbonn céanna le bainc cheannais náisiúnta Bhallstát go maolú.""" Reference "http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:C:2010:083:0201:0328:GA:PDF"
    suibscríobh an chaipitil Reference "Leaganacha comhdhlúite den Chonradh ar an Aontas Eorpach agus den Chonradh ar Fheidhmiú an Aontais Eorpaigh agus Cairt um Chearta Bunúsacha an Aontais Eorpaigh http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:C:2010:083:0201:0328:GA:PDF"
    ga
    Context """An scála le haghaidh shuibscríobh an chaipitil""" Reference "http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:C:2010:083:0201:0328:GA:PDF"
    Anteil am gezeichneten Kapital der EZB | gezeichnetes Kapital der EZB
    de
    subscription to the capital of the ECB | capital subscription
    en
    Definition share of each EU Member State's national central bank in the ECB's capital Reference COUNCIL-EN
    Comment the share is calculated using a key which reflects the country's share in the EU's total population and GDP
    contribution au capital de la BCE | souscription au capital
    fr
    Definition part versée par les banques centrales nationales des États membres de l'Union européenne au capital de la BCE Reference "Conseil-FR, d'après le site de la BCE http://www.ecb.int/ecb/orga/capital/html/index.fr.html [27.9.2011]"
    Comment La part des banques nationales dans le capital de la BCE est calculée sur la base d’une clé de répartition qui reflète la part des différents pays dans la population totale et le PIB de l’UE.
  6. FINANCE
    caipiteal suibscríofa neamhíoctha Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    ausstehende Einlagen auf das gezeichnete Kapital
    de
    subscribed capital unpaid | unpaid share capital
    en
    Definition amount owed to a company in respect of shares that shareholders have subscribed for but not yet fully paid for Reference "Council-EN based on Singapore Accounting and Corporate Regulatory Authority > How-to Guides > Setting Up a Local Company > Share Capital (25.2.2022)"
    Comment Following subscription the shares are allotted (issued) to shareholders, but even then they may not be required to pay the remaining amount of the shares' par value until the company 'calls up' the capital.
    capital souscrit non versé
    fr
    Definition montant des apports que les associés se sont engagés à apporter à la société mais qui n’a pas encore été versé au capital social, le but étant de ne pas immobiliser de la trésorerie dont la société n'a pas besoin immédiatement Reference "Conseil-FR, d'après L'expert-Comptable.com > La création d'entreprise > Démarrer une entreprise > Capital social > Qu'est-ce que le capital libéré ? Définition et formalités (15.2.2022), 19.10.2021"
  7. FINANCE
    caipiteal teagmhasach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    bedingtes Kapital
    de
    Definition Kapital (z.B. Fremdkapital, d.h. Darlehen/ Schuldverschreibungen, oder Kapital aus stimmrechtslosen Vorzugsaktien), das ein Unternehmen nach Eintritt eines definierten Ereignisses bzw. Schadens zu einem vorab festgelegten Preis (Kurs) in Eigenkapital umwandeln kann, um z.B. eine drohende Insolvenz abzuwenden Reference "Council-DE, vgl. Gabler Wirtschaftslexikon http://wirtschaftslexikon.gabler.de/Definition/contingent-capital.html (2.2.10)"
    Comment DIV: RSZ, 2.2.10
    contingent capital
    en
    Definition capital in a form that automatically converts to common equity upon the trigger of a threshold that kicks in before a bank becomes insolvent Reference "Speech by Mervyn King, Governor of the Bank of England, Edinburgh, 20 October 2009, Bank of England, http://www.bankofengland.co.uk/publications/speeches/2009/speech406.pdf (11.12.2009)"
    capital conditionnel
    fr
    Definition tranche du capital-actions émise au fil des besoins, à des conditions déterminées par l'assemblée générale Reference "Ouvrage collectif Schulthess, le droit des sociétés: http://www.unil.ch/webdav/site/cedidac/shared/Articles/Droit%20des%20soci%C3%A9t%C3%A9s.pdf [11.12.2009]"
  8. POLITICS|executive power and public service|administrative law · EUROPEAN UNION · TRADE|marketing|preparation for market
    caipiteal in úsáid Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    betriebsnotwendiges Kapital
    de
    Definition das Eigen-oder Fremdkapital, das im Unternehmen zur Erfüllung des Betriebszweckes eingesetzt und erforderlich ist Reference International Accounting Lexicon(U.E.C.)-Konzernrechnungslegung
    capital employed
    en
    Definition the financial resources used to finance the operation of a business enterprise Reference Internat.Account.Lex.,UEC-Group Accounts
    capitaux nécessaires au fonctionnement de l'entreprise
    fr
    Definition ensemble des ressources propres et étrangères servant à financer les actifs nécessaires à l'exploitation Reference Internat.Accounting Lex.,UEC-Comptes de groupe
  9. FINANCE · FINANCE|financial institutions and credit · FINANCE|free movement of capital|free movement of capital
    caipiteal Gnáthchothromas Leibhéal 1 Reference Comhairle-GA
    ga
    hartes Kernkapital | Core-Tier-1-Kapital
    de
    Definition "Teil des Kernkapitals IATE:1125341 bestehend aus: - Kapitalinstrumenten (die bestimmte Voraussetzungen erfüllen müssen) - dem mit den Instrumenten verbundenen Agio - einbehaltenen Gewinnen - dem kumulierten sonstigen Ergebnis - sonstigen Rücklagen - den Fonds für allgemeine Bankrisiken" Reference "Council-DE vgl. VO 575/2013 über Aufsichtsanforderungen an Kreditinstitute und Wertpapierfirmen, Art.26 (ABl. L_176/2013, S.1) CELEX:32013R0575/DE"
    Comment "Das Kernkapital (Tier 1) besteht aus hartem Kernkapital und zusätzlichem Kernkapital IATE:3537883 ; Kernkapital und Ergänzungskapital IATE:857661 bilden zusammen die regulatorischen Eigenmittel IATE:906376 eines Instituts im Sinne der Eigenmittelverordnung"
    common equity tier 1 capital | core equity Tier 1 capital | common equity tier one | CET1 capital | CET1 | core Tier 1 capital | CT1 | non-innovative Tier 1 capital
    en
    Definition Core Tier 1 capital consists of: (a) Permanent share capital (b) Reserves in the form of general and other reserves created by appropriations of retained earnings, share premia and other surpluses. (c) Retained profit and loss arising during the course of the current year where verified by a bank’s external auditors (d) Minority interests arising from consolidation in permanent shareholders’ equity. Reference "Financial Services Authority > Consultation Paper 155 > Tier 1 Capital for Banks: Update to IPRU(Banks), http://www.fsa.gov.uk/pubs/cp/cp155.pdf (10.6.2009)"
    Comment "1) Common Equity Tier 1 capital consists of capital instruments (subject to certain conditions), related share premium accounts, retained earnings, accumulated other comprehensive income, other reserves and funds for general banking risk. 1 Global systemically important institutions [ IATE:3561897 ] are required to maintain a buffer consisting of additional common equity tier 1 capital. Unlike in the case of 'additional tier 1 capital' [ IATE:3537883 ], this additional buffer does not correspond to a different type of capital.2 1 Article 24 of the proposal for a Regulation on prudential requirements for credit institutions and investment firms - 2011/0202, http://register.consilium.europa.eu/doc/srv?l=EN&f=ST%205104%202012%20INIT [29.1.2019]2 Council-EN, based on Directive 2013/36/EU on access to the activity of credit institutions and the prudential supervision of credit institutions and investment firms, Article 131(4), CELEX:32013L0036 2) Non-innovative instruments such as ordinary shares, traditional preference shares and in some cases, capital instruments, will be considered Core Tier 1. For supervisory purposes capital is split into three categories: Tier 1, (core and innovative) Tier 2 (upper and lower) and Tier 3. These categories represent different instruments’ quality as capital. Tier 1 capital should have the following characteristics: (a) it should be subordinated (e.g., all Tier 1 instruments whether Core or Innovative are expected to be fully subordinated to absorb losses on a going concern basis); (b) it should be perpetual (e.g., it should be undated); and (c) it should be non-cumulative (e.g., there should be no obligation to make coupon payments)."
    fonds propres de base de catégorie 1 | fonds propres de base (Core Tier 1) | Core Tier 1 | fonds propres durs (Core Tier 1) | tier 1 | fonds propres de base durs | fonds propres de première catégorie | fonds propres de base de première catégorie | CET1
    fr
    Definition fonds constitués par les instruments de fonds propres (sous certaines réserves), les comptes des primes d'émission y relatifs, les résultats non distribués, les autres éléments du résultat global accumulés, les autres réserves et les fonds pour risques bancaires généraux Reference "Proposition de règlement concernant les exigences prudentielles applicables aux établissements de crédit et aux entreprises d'investissement, art. 24, http://register.consilium.europa.eu/pdf/fr/12/st10/st10099.fr12.pdf"
    Comment "Nouvelle catégorie, introduite par la réforme ""Bâle III"", qui est constituée des éléments des fonds propres les plus ""purs"" (actions ordinaires, parts sociales et réserves)."
  10. LAW · TRADE|marketing|preparation for market
    caipiteal inghlaoite Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    einforderbares Kapital | abrufbares Kapital
    de
    Definition nicht gezeichnetes oder eingezahltes, aber (von den Anteilseignern) zugesagtes Kapital, das als Garantie dient, z.B. zur Unterlegung von Anleiheemissionen, mit denen eine Bank oder Finanzinstitution ihr Darlehensprogramm finanziert Reference "Council-DE, s.a. BM Finanzen (DE) http://www.bundesfinanzministerium.de/DE/Wirtschaft__und__Verwaltung/Europa/20110414-ESM.html (15.7.11)"
    callable capital
    en
    Definition the part of capital not yet paid in by a company's shareholders Reference "COM-EN, based on:Vernimmen Corporate Finance > Finance Dictionary > Callable capital, Paid-in capital. http://www.vernimmen.com/html/glossary/definition_callable_capital_paid-in_capital.html [16.12.2011]"
    Comment "In the case of the ESM (IATE:3528795 ), the part of capital not yet paid in by the ESM members."
    capital exigible | capital appelable
    fr
    Definition fraction de capital souscrite mais non versée Reference "Conseil-FR, sur la base de Rapport annuel 2010 du Groupe BEI: http://www.eib.org/attachments/general/reports/fr2010fr.pdf [12.01.2012]"
  11. ECONOMICS · TRADE|marketing|preparation for market
    caipiteal glaoite Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    eingefordertes Kapital
    de
    Definition Teil des Kapitals, das von den Aktionären eingefordert ist Reference International Accounting Lexicon(U.E.C.)-Konzernrechnungslegung
    called up capital | called-up capital
    en
    Definition that part of the capital for which the shareholders have been called on to make payment; the share capital in a company which has been called up but not yet paid for Reference Internat.Account.Lex.,UEC-Group Accounts ;Collin & Joliffe,Dict.of Accounting,Collin Publ.,1992
    capital appelé
    fr
    Definition capital social d'une société.Ce capital peut être effectivement libéré(payé)ou non au moment de la création Reference Le Journal Des Finances,Le lexique du Trader,1997
  12. ECONOMICS · FINANCE · FINANCE|financial institutions and credit · BUSINESS AND COMPETITION|business organisation · BUSINESS AND COMPETITION|accounting
    caipiteal glaoite Reference Foclóir Staidéir Ghnó
    ga
    eingefordertes Kapital
    de
    called-up capital
    en
    Definition when the issued share capital of a company consists of partly paid shares, that part of the share capital that has been paid for by subscribers Reference "called-up share capital, A Dictionary of Accounting (4 ed.), Oxford University Press, http://www.oxfordreference.com/view/10.1093/acref/9780199563050.001.0001/acref-9780199563050-e-552 [14.7.2014]"
    capital appelé
    fr
  13. ECONOMICS · FINANCE|insurance · BUSINESS AND COMPETITION|business organisation
    caipiteal íoctha Reference Foclóir Staidéir Ghnó ;Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    caipiteal a íoctar isteach Reference "CONCLÚIDÍ Ó CHEANNAIRÍ STÁIT NÓ RIALTAIS AN LIMISTÉIR EUROAN 11 MÁRTA 2011 http://www.consilium.europa.eu/uedocs/cms_data/docs/pressdata/ga/ec/119842.pdf"
    ga
    Context """Áiritheofar acmhainn iarbhír an MEC chun iasachtaí a thabhairt trí mheascán iomchuí a bhunú idir an caipiteal a íoctar isteach, an caipiteal inghlaoite agus ráthaíochtaí....""" Reference "CONCLÚIDÍ Ó CHEANNAIRÍ STÁIT NÓ RIALTAIS AN LIMISTÉIR EUROAN 11 MÁRTA 2011 http://www.consilium.europa.eu/uedocs/cms_data/docs/pressdata/ga/ec/119842.pdf"
    Definition méid an chaipitil eisithe de chuid cuideachta ar íoc scairshealbhóirí na cuideachta sin as Reference Comhairle-GA, bunaithe ar an mBéarla
    eingezahltes Kapital
    de
    Definition "jener Teil des gezeichneten Kapitals IATE:849461 , der bereits eingezahlt wurde" Reference "Finanzlexikon: http://www.bankkonditionen.at/service/lexikon.cfm?buchstabe=e&id=9097 [27.6.12]"
    Comment UPD: cba, 27.6.12
    paid-in capital | paid-up capital | paid up capital
    en
    Definition "This is the proportion of the nominal value of the issued capital actually paid by the shareholder.It may be the full nominal value, in which case the share is said to be fully paid up (see IATE:760400) and it fulfils the shareholder's responsibility to outsiders. Alternatively the share may be only partly paid up, in which case the company has an outstanding claim against the shareholder." Reference "UK LTD COMPANY REGISTRATION, http://www.ukincorp.co.uk/s-48-uk-company-share-capital.html#5 [19.12.2011]"
    Comment "This concept overlaps with that of ""fully paid-up capital"" (see IATE:760401) since the terms ""paid-in capital"" and ""paid-up capital"" can be used to refer to issued capital which has been fully or partly paid up by the shareholders"
    capital versé | fraction du capital libéré
    fr
    Definition proportion qui a été payée à un moment donné, le reste du montant restant à payer sur une période donnée (le paiement se fait en plusieurs fois) Reference Conseil-FR
    Comment "Ne pas confondre avec ""capital libéré"" IATE:760400 , bien que certaines sources utilisent ""capital versé"" et ""capital libéré"" à titre de synonymes."
  14. FINANCE · BUSINESS AND COMPETITION|accounting
    caipiteal údaraithe Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    genehmigtes Kapital | autorisiertes Kapital
    de
    Definition Gesamtbetrag des in Übereinstimmung mit der Satzung eingetragenen Gesellschaftskapitals, von dem ein Teil nicht ausgegeben sein kann: in Deutschland und Österreich wird ein solcher nicht ausgegebener Teil des Kapitals als genehmigtes Kapital bezeichnet Reference International Accounting Lexicon(U.E.C.)-Konzernrechnungslegung
    authorised capital | registered capital | authorized stock | authorized capital | authorized capital stock
    en
    Definition "total amount of share capital with which a company has been registered in accordance with its memorandum of association.Part of the authorised capital may remain as ""unissued""" Reference International Accounting Lexicon(U.E.C.)-Group Accounts
    capital autorisé
    fr
    Definition montant du capital-actions nominal sous lequel une société est immatriculée et qui figure dans ses statuts.Une partie du capital autorisé peut ne pas être émise Reference Internat.Accounting Lex.,UEC-Comptes de groupe
  15. FINANCE|financing and investment · BUSINESS AND COMPETITION|business organisation
    scairchaipiteal eisithe Reference "Rialachán (AE) Uimh. 236/2012 maidir le díol folamh agus gnéithe áirithe de bhabhtálacha mainneachtana creidmheasa, CELEX:02012R0236/GA ; Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    Definition iomlán na ngnáthscaireanna agus aon scaireanna tosaíochta arna n-eisiúint ag an gcuideachta ach ní fholaítear leis urrúis fiachais in-chomhshóite Reference "Rialachán (AE) Uimh. 236/2012 maidir le díol folamh agus gnéithe áirithe de bhabhtálacha mainneachtana creidmheasa, CELEX:02012R0236/GA"
    gezeichnetes Kapital | Aktienkapital | gezeichnetes Stammkapital | aufgelegtes Aktienkapital | ausgegebene Anteile
    de
    Definition das in Anteile (Aktien) zerlegte Grundkapital einer Aktiengesellschaft Reference "Gabler-Wirtschaftslexikon, CD-ROM-Ausgabe 1997, s. v. ""Aktienkapital"""
    issued capital | share capital | issued share capital
    en
    Definition nominal value of the shares issued to shareholders Reference "NetLawman > Home > Articles > Business, trade and commerce > Share Capital (24.2.2022)"
    Comment "See also ""subscribed capital"" ( IATE:849461 ) and ""authorised share capital"" ( IATE:842369 ) The term ""share capital"" by itself usually refers to issued share capital."
    capital en actions émis | capital émis | capital social émis | capital-actions émis | capital libéré | capital souscrit appelé
    fr
    Definition capital représentant les sommes, ou la valeur de la contrepartie en nature, que les actionnaires ont versées en échange des actions qu'ils ont souscrites Reference COM-FR, d'après le Dictionnaire de la comptabilité et de la gestion financière, L. Ménard (3e éd. 2014), CPA > Capital-actions (13.9.2022)
    Comment "Voir aussi ""capital souscrit"" et ""capital social autorisé""."
  16. FINANCE · BUSINESS AND COMPETITION|business organisation
    caipiteal suibscríofa Reference "Conclúidí na Comhairle Eorpaí (24/25 Márta 2011) http://www.consilium.europa.eu/uedocs/cms_data/docs/pressdata/ga/ec/120318.pdf ; Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    Context 'Féadfaidh an Banc a bheith rannpháirteach i mbainistíocht na gcomhlachtaí sin agus ranníocaíocht a dhéanamh i leith a gcaipitil shuibscríofa go feadh méid arna shainiú ag an mBord Gobharnóirí, ag gníomhú dó d'aon toil.' Reference "Conradh ar Fheidhmiú an Aontais Eorpaigh (Leagan Comhdhlúite 2016), Cuid 5, Airteagal 28(3), http://eur-lex.europa.eu/legal-content/GA/TXT/PDF/?uri=OJ:C:2016:202:FULL&from=GA"
    gezeichnetes Kapital
    de
    Definition Gesamtwert des in der Bilanz ausgewiesenen Nennkapitals einer Kapitalgesellschaft, d.h. der von den Gesellschaftern durch Zeichnung (= Zahlung oder unwiderrufliches Zahlungsversprechen) übernommenen Anteile am Gesellschaftskapital Reference Council-DE; vgl. Gabler Wirtschaftslexikon und Büschgen, Kleines Banklexikon
    Comment "heißt bei AG und KGaA ""Grundkapital"", bei GmbH ""Stammkapital"" ; DIV: RSZ, 3.2.12"
    subscribed capital
    en
    Definition that part of the issued capital which has been subscribed or taken up by the purchasers of shares in the company and which has been allotted Reference Legal aspects of business, Tata McGraw-Hill, 2007
    Comment "If the shares issued have been fully subscribed, then the subscribed capital is equal to the issued capital[ IATE:1104386 ]"
    capital souscrit
    fr
    Definition montant des apports que des investisseurs ont effectués ou irrévocablement promis d'effectuer lors de la constitution d'une société ou à l'occasion d'une augmentation de capital Reference Dictionnaire de la comptabilité et de la gestion financière, Louis Ménard et al.; 2 e édition, 2004
    Comment "Si les actions émises ont été pleinement souscrites, le capital souscrit est alors égal au capital émis [IATE:1104386] ou versé"