Issued Capital

From Open Risk Manual


Issued Capital. Externally-held equity that may be transferred from one party to another. The nominal value of capital issued.

In accounting terms, this item stands for a component of equity representing issued capital.


XBRL Properties

  • IFRS Prefix: ifrs-smes
  • Element Name: Issued capital
  • Common Initials:
  • Element Type and Attributes: Xinstant, credit
  • Hierarchy Level: 3
  • IFRS References: [1], [2]


  1. IFRS for SMEs4.11f[2015-12-01]Disclosure
  2. IFRS for SMEs6.3[2015-12-01]Disclosure


This entry annotates a FIBO Ontology Class. FIBO is a trademark and the FIBO Ontology is copyright of the EDM Council, released under the MIT Open Source License. There is no guarantee that the content of this page will remain aligned with, or correctly interprets, the concepts covered by the FIBO ontology.