1. This is essentially the money contributed by the shareholders who first purchased shares in the company plus retained earnings.
2. Capital base is important because it provides a benchmark when measuring returns. Without it, investors and companies would be unaware of how they are doing relative to their investments.
фр.assise financière; parfois: fonds propres
исп.base de capital
«капитальная база»
Весь капитал организации, т.е. капитал плюс резервы.