Aandelenkapitaal
Share capital
Share capital is the nominal amount of the issued shares of a company that has been contributed by the shareholders.
Share capital constitutes the equity of a public limited company or private limited company that is divided into shares. It represents the shareholders’ contributions in exchange for their shareholdings and is set out in the articles of association.
Share capital is relevant because it determines the allocation of ownership, voting rights and rights to profits. Amendments such as increases or reductions in capital require statutory procedures to protect creditors and shareholders.
In practice, share capital is fixed upon incorporation and adjusted in restructurings, mergers or acquisitions, with legal advisers providing guidance on amendments to the articles of association and contribution obligations.
“The company increased its share capital by issuing new shares to an investor.”
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