A part of an entity's capital that represents the value of share capital it issues in addition to the stated...

A type of share capital that represents ownership in an entity through the issue of its common shares (ordinary shares)....

In the context of accounting, equity capital (also known as shareholders' equity) constitutes all components of the shareholders' equity (as...

The capital contribution by shareholders which reflects the par value of all equity securities, including common shares and preferred stock....

A subcategory of equity capital that can be distributed to equity holders (shareholders) without restrictions (such as any restrictions that...

A subcategory of equity capital that cannot be distributed to equity holders (shareholders) unless an entity considering doing so complies...