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Dictionary by pitch.dog
Assets, liabilities & equity · Core

Share capital

Also called: capital stock

ELI5

Amount recognised in equity for issued shares under the applicable legal and accounting framework.

Used in conversation

“Counsel wants share capital clarified before anyone signs.”

Pitch context

You will see “Share capital” in financial models, budgets, board packs and investor materials when the discussion reaches assets, liabilities & equity.

Why it matters: In assets, liabilities & equity, different calculation boundaries, periods or accounting treatments can change the number and the decision.

Caution

Calculation, recognition and disclosure can vary by accounting framework, company policy and reporting context.

When the words have to travel

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Sources & evidence · 4

Direct term-level sources and supporting source families.