Concept selected: Corporate capital

Definition

Corporate capital is determined in the deed of constitution. Its contribution is necessary as a real guarantee for creditors.
When the company is registered the corporate capital figure should be determined in the company statutes, the minimum being established by law for determined companies.
When applicable, the portion of the non paid up value is also recorded in the statutes.
In the mercantile companies statistic and as of January 1994, apart from registered capital, paid up capital is also published. This is equal to subscribed capital or a portion of it, depending on whether total or partial payment is obligatory, and according to the type of company.
For special companies and other institutions, it has to be borne in mind that for registration in the mercantile register the law establishes a series of compulsory circumstances, as occurs for mercantile companies, among them the cash paid up. The quantity contributed at registration depends on the type of company and may be:
- Minimum capital
- Variable capital
- Corporate capital
- Income
- Provisions fund
- Mutual fund, etc.
In this statistic it has been opted to unify the different cash payments and name them capital.

Source

Surveys Mercantile Companies and Bankruptcy Proceedings

Topic

Statistical operations

(enlaces al Inventario de Operaciones Estadísticas)

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