The capital contributed by shareholders to constitute the social equity that grants them their social rights. This equity constitutes the set of assets and rights belonging to a person, once their debts and obligations have been deducted, and is usually used in a strict sense, encompassing only material assets with economic content. Both the increase and the decrease of capital must comply with certain formal advertising requirements to guarantee possible creditors. A creditor is a natural or legal person who has a credit right over another. The sum of the nominal values of the shares that a company has issued at any given time is the issued social capital. From the moment of subscription, the shareholder is obliged to pay the total when the company demands the payment of the passive dividends and it becomes subscribed social capital. Once the contribution in cash or kind has been satisfied, it becomes paid-up social capital. In the United States, there may be no nominal value or it may be merely symbolic, so it would be equivalent to the capital actually paid up.
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