492                                                    17

    .    
,     4.   
  .        -
    ,     -
5.          
 ,   ,  .

   -      ,
     .    -
 ,      
            ( ,
       )    .  -
,     ,      -
    .  ,    -
  (   ,   . 20),  
         .

17.1.     

 

  ,      -
  ,   ,  ,   -
  (par value).      -
    ,     
      .   -
         .
   ,    . ( 
      .)

  ,     ,  
 ,         -
 .      ,  
     (capital contributed in excess of par-value) 
  (paid-in capital).     
,      (common stock).  
         -
 ( ,    ,    ).

 

     ,    -
  (  )   (  ). -
         -
 (cumulative retained).      
 (, , ,      -
,  )      
   (book value of the equity).    
   (book value per share)     
     .

   

        -
.       , 
   ..      
    ,     -
   ,     ,  
 .