This part of my lecture “Fundamentals of Company Law” is about equity capital – i.e. funds that are available to the company in the long term, are non-repayable and lead to the opportunity for investors to benefit from dividends and the equity upside. First of all, we look at the statutory capital requirements in different countries and how capital increases and capital reductions work. We also look at IPOs which a company can make use of to go public and the related processes and formal aspects.