From a Word doc. but if you copy and paste the text the link will appear in your browser.

7. Capital Enterado: corresponde al capital que los socios han ingresado materialmente a la empresa en el momento de su constitución.

Paid-Up Capital
Any amount of money that has already been paid by investors in exchange for shares of stock is paid-up capital. Even if an investor has not paid in full, the amount already remitted is included as paid-up capital. All paid-up capital is listed under the shareholders' equity section of the issuing company's balance sheet.

Read more: What is the difference between called-up share capital and paid-up share capital?

http://www.investopedia.com/ask/answers/073015/what-differen...
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Los datos que debe ingresar el contribuyente de primera categoría, tanto personas naturales como personas jurídicas, cuando corresponda, son:

Capital enterado: es el capital aportado.

Capital por enterar: es el capital por aportar.

Capital total: es la suma de los anteriores.

http://www.sii.cl/preguntas_frecuentes/catastro/001_009_4537...

Paid in capital (Paid-in capital or Contributed capital) refers to capital contributed to a corporation by investors through purchase of stock from the corporation (primary market) (not through purchase of stock in the open market from other stockholders (secondary market)). It includes share capital (i.e. capital stock) as well as additional paid-in capital.

The paid-in capital account does not reflect the amount of capital contributed by any specific investor. Instead, it shows the aggregate amount of capital contributed by all investors.

However, the term has different definitions in different contexts. For example, it could refer to the money that a company gets from potential investors in addition to the stated (nominal or par) value of the stock, which coincides with the definition of Additional paid-in capital (Paid-in capital in excess of par). The user should be aware of the use of the term and abbreviation, otherwise it may be misleading.

https://en.wikipedia.org/wiki/Paid_in_capital

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Note added at 1 hr (2015-10-03 16:01:03 GMT)
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Here's a different link to the Word doc. You'll find the definition of 'capital enterado' at the end.

http://www.slideshare.net/LigiaManosalva/constitucin-legal-d...