以前见过paid-in capital,也见过paid-up capital。没细研究,觉得差不多。
今天才知道,我错了。
首先是看到《韦氏法律词典》讲paid-up:
paid-up adj: requiring no further payment <a paid-up insurance policy>.
从释义来看,paid-up是“全额缴纳,无需补缴”的意思。
paid-in则在paid-in capital这个词条中,解释如下:
paid-in capital: equity capital that is received in exchange for an interest (as shares of stock) in the ownership of a business.
可见,paid-in capital才是“实缴资本”。
来看《元照英美法词典》的两个释义:
paid-up policy:缴清保单。人寿保险中,指保险费已全部支付的保险单。
paid-up stock = full(y)-paid stock