noun, noun or participle which takes 'suru', intransitive verb
reduction of capital; capital reduction
Financial term for decreasing a company's stated capital, often through share buybacks or cancellation. Used as both a noun and a suru-verb.
会社は減資を行った。
The company carried out a reduction of capital.
減資の手続きには株主総会の決
A resolution at a shareholders' meeting is required for the capital reduction procedure.