Geplaatst kapitaal
Issued capital
The issued capital is the nominal amount of the shares subscribed by the shareholders upon incorporation or a capital increase.
The issued share capital constitutes the portion of the authorized share capital that has actually been issued to shareholders. It represents the shareholders’ obligation to contribute such amount to the company.
This capital is relevant as it forms the basis for the company’s financial position and is material to the calculation of voting rights and profit rights. In practice, the issued share capital is recorded in the articles of association and the deed of incorporation of a BV or NV.
Any amendment to the issued share capital requires a notarial deed and registration in the trade register.
“The company increased its issued capital by issuing new shares to the investors.”
Related terms
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