TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

contributed capital [1 record]

Record 1 2011-10-06

English

Subject field(s)
  • Financial Accounting
  • Investment
  • Stock Exchange
  • Commercial and Other Bodies (Law)
DEF

The total amount of cash, property, and services contributed to a corporation by its stockholders and constituting a major balance-sheet item.

CONT

The contributed or paid-in capital of a corporation is made up of capital stock and capital (or contributed) surplus, which is contributed (or paid-in) capital in excess of par value or stated value.

CONT

The paid-in capital account includes capital stock and contributions of stockholders credited to accounts other than capital stock, such as an excess over par value received from the sale or exchange of capital stock. It would also include surplus resulting from recapitalization.

French

Domaine(s)
  • Comptabilité générale
  • Investissements et placements
  • Bourse
  • Organismes commerciaux ou non (Droit)
DEF

Capital investi par les actionnaires et représenté par les sommes inscrites dans les comptes Capital (Capital-actions au Canada) et Primes d'émission, c'est-à-dire l'argent ou les autres biens remis à la société par les actionnaires au moment où ils ont réglé le prix convenu pour les actions émises en leur nom.

CONT

Le capital d'apport correspond essentiellement à l'investissement direct net effectué par des propriétaires dans une société par actions.

Spanish

Campo(s) temático(s)
  • Contabilidad general
  • Inversiones
  • Bolsa de valores
  • Organismos comerciales y otros (Derecho)
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