equity share capital
A company's issued share capital excluding any part of that capital which neither as respects dividends nor as respects capital carries any right to participate beyond a specified amount in a distribution (section 548, Companies Act 2006). preference shares are normally, although not always, entitled only to a fixed return by way of both dividends and capital and do not therefore constitute equity share capital although they may do so if the return on dividend or capital is not fixed.
Related links

Practical Law Dictionary. Glossary of UK, US and international legal terms. . 2010.

Look at other dictionaries:

  • equity share capital — The share capital of a company that consists of its equity shares as opposed to its non equity shares …   Accounting dictionary

  • equity share capital — See equity capital …   Big dictionary of business and management

  • Share capital — or issued capital (UK English) or capital stock (US English) [http://www.intracen.org/tfs/docs/glossary/se.htm] refers to the portion of a company s equity that has been obtained (or will be obtained) by trading stock to a shareholder for cash or …   Wikipedia

  • Share Capital — Funds raised by issuing shares in return for cash or other considerations. The amount of share capital a company has can change over time because each time a business sells new shares to the public in exchange for cash, the amount of share… …   Investment dictionary

  • preference share capital — Share capital consisting of preference shares. Under Financial Reporting Standard (FRS) 4, Capital Instruments, preference share capital was classified as non equity share capital. However, FRS 4 has now been replaced by FRS 25 (International… …   Accounting dictionary

  • preference share capital — share capital consisting of preference shares Under Financial Reporting Standard 4, Capital Instruments, preference share capital was classified as non equity share capital. However, FRS4 has now been replaced by FRS25, Financial Instruments:… …   Big dictionary of business and management

  • non-equity share — A share in a company having any of the following characteristics: • any of the rights of the share to receive payments are for a limited amount that is not calculated by reference to the company s assets or profits or the dividends on any class… …   Accounting dictionary

  • non-equity share — A share in a company having any of the following characteristics: • any of the rights of the share to receive payments are for a limited amount that is not calculated by reference to the company s assets or profits or the dividends on any class… …   Big dictionary of business and management

  • equity shares — See equity share capital. Related links pre emption rights Practical Law Dictionary. Glossary of UK, US and international legal terms. www.practicallaw.com. 2010 …   Law dictionary

  • Capital employed — has many definitions and is not easily analysed. In general, it represents the capital investment necessary for a business to function. Consequently, it is not a measure of assets, but of capital investment: stock or shares and long term… …   Wikipedia

Share the article and excerpts

Direct link
Do a right-click on the link above
and select “Copy Link”