Posted capital

Every share in a BV or NV has a nominal value, which is the value of the share according to the articles of association. The issued capital of a BV or NV is the total amount of the nominal value of the shares issued by that company. This includes both shares held by parties other than the company and shares purchased by the company. Only if the shares are cancelled are they no longer counted as part of the issued capital.

Increasing the paid-up capital and authorised share capital

Unless the articles of association specify an authorised share capital, the company may increase the issued capital by issuing shares without limitation. The amount of the issued authorised share capital does not need to have actually been paid by the shareholders. The payment must be made when requested by the company. The total amount paid by the shareholders on the issued share capital is the paid-up capital.

Any questions?

If more is paid on the issued shares than the nominal value is called share premium, so this does not increase the paid-up capital. For more information on authorised share capital, repurchase and cancellation, please call our Rotterdam office at +31 (0)10 285 88 88.