Kapitał akcyjny

Jest to kapitał wpłacany przez akcjonariuszy, który może być pokryty w gotówce, wkładami pieniężnymi albo w jeden i drugi sposób łącznie. Jest to kwotowo wskazana w umowie spółki suma pieniężna, która stanowi początkowy majątek spółki. Musi być wyrażona w walucie polskiej. Jest sumą wszystkich akcji.

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