Share capital
Share capital is the nominal capital of a company limited by shares or similar entity, divided into shares and recorded in the commercial register.
Under Swiss company law, share capital represents the nominal amount subscribed by shareholders and divided into shares. It provides a structural reference for participation rights, capital maintenance and creditor protection, but it is not the same as the company’s actual assets or market value. For companies limited by shares it must meet statutory minimum and payment requirements and is stated in the articles and commercial register. Changes to share capital normally require formal corporate resolutions, documentation and registration.