Definicja increase in capitalization (EC-CS)
The activity of increasing capital stock either by means of equity contributions or corporate funds.An increase in capitalization by means of equity contributions is the activity of simultaneously increasing both the capital stock of an investee and the investment book value of an immediate upper unit (investor) without changing the latter's percentage of ownership. An increase in capitalization with corporate funds is the activity of increasing capital stock while simultaneously reducing other equity items (appropriations). This procedure does not increase the investment book value of the investor.
This activity is treated in the Consolidation system in the same way as an increase in capitalization by means of equity contributions.
Słownik i definicje SAPa na I.