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Share : Any business has a lot of assets: The machinery, buildings, furniture, stock-in-trade, cash, etc. It will also have liabilities like Bank loans, money owed to people from whom things have been bought on credit, are examples of liabilities. Assets - Liabilities = Capital. Capital is the amount that the owner has in the business. As the business grows and makes profits, it adds to its capital. This capital is subdivided into shares (or stocks). So if a company's capital is Rs 10 crore (Rs 100 million), that could be divided into 1 crore (10 million) shares of Rs 10 each.Part of this capital, or some of the shares, is held by the people who started the business, called the promoters. The other shares are held by investors. These investors could be people like you and me or mutual funds and other institutional investors. owning a share means that you own a share of the company's profits,liabilities,assets,its losses. If the company has divided its capital into shares of Rs ...