Glossary
Share capital
Definition
Share capital is the amount the shareholders have put into the company for their shares. It is recorded in equity, and it is one of the opening balances when a company starts using Sapita. It is not income.
Example. Two shareholders who each pay €1,250 into the company create share capital of €2,500 in equity.
Why it matters for your company
Share capital is the owners' starting investment. It shows in equity and in the annual report, so it must match the registry.
Where you see it in Sapita
In the opening balances and in the equity section of the balance sheet.