Overview

authorized share capital


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The maximum amount of share capital that may be issued by a company, as detailed in the company's memorandum of association. At present the authorized share capital must be disclosed on the face of the balance sheet or alternatively in the notes to the accounts. The requirement for authorized share capital will be abolished as part of the implementation of the Companies Act 2006. See also issued share capital.

Subjects: Accounting — Financial Institutions and Services.


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