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 Pašu kapitāls
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ID number:764227
 
Author:
Evaluation:
Published: 11.04.2008.
Language: Latvian
Level: College/University
Literature: 1 units
References: Used
Extract

Pašu kapitāls ir pēc visu saistību atskaitīšanas atlikusī sabiedrības dalībnieku līdzdalības daļa uz ņēmuma aktīvos.
Pašu kapitāls bilancē tiek iedalīts sīkāk:
Pamatkapitāls,
Akciju vai daļu emisijas uzcenojums,
Ilgtermiņa ieguldījumu pārvērtēšanas rezerve,
Nesadalītā peļņa.
Juridiski - pamatkapitāls kā daļu vai akciju nominālvērtības kopsumma dod pamatu balsstiesību aprēķināšanai dalībnieku sapulcēs un dividenžu noteikšanai.…

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