In economics and law, issued shares are the shares of a corporation which have been allocated (allotted) and are subsequently held by shareholders.[1][2] The act of creating new issued shares is called issuance. Allotment is simply the transfer of shares to a subscriber. After allotment, a subscriber becomes a shareholder, though usually that also requires formal entry in a share registry.[3]
The number of shares that can be issued is limited to the total authorized shares. Issued shares are those shares which the board of directors and/or shareholders have agreed to issue, and which have been issued. Issued shares are the sum of outstanding shares held by shareholders; and treasury shares are shares which had been issued but have been repurchased by the corporation. The latter generally have no voting rights or rights to dividends.
The issued shares of a corporation form the equity capital of the corporation, and some corporations are required by law to have a minimum value of equity capital, while others may not need any or just a nominal number. The value of the issued shares is determined at the time they are issued and the value does not change, in relation to the issuing corporation after that time.[4]
Shares are most commonly issued fully paid, in which case the liability of the shareholders is limited to the amount paid on the shares; but they may also be issued shares that are partly paid, with unlimited liability, subject to guarantee, or some other form.[5]
^Usa., Int'L Business Publications (2015). United states investment and business guide: strategic and practical information. [Place of publication not identified]: Intl Business Pubns Usa. p. 155. ISBN978-1329182400. OCLC 912476587. {{cite book}}: |first= has generic name (help)
^K., Shim, Jae (1999). Schaum's outline of theory and problems of financial accounting. Siegel, Joel G. (2nd ed.). New York: McGraw-Hill. pp. 233. ISBN0071341668. OCLC 41497076.{{cite book}}: CS1 maint: multiple names: authors list (link)
^"Definition of EQUITY CAPITAL". www.merriam-webster.com. Retrieved 2018-10-16.
^Lisam, Heinrickh. "Beleggen in aandelen". beleggen.info (in Dutch). Retrieved 2018-10-16.
issued, shares, economics, issued, shares, shares, corporation, which, have, been, allocated, allotted, subsequently, held, shareholders, creating, issued, shares, called, issuance, allotment, simply, transfer, shares, subscriber, after, allotment, subscriber,. In economics and law issued shares are the shares of a corporation which have been allocated allotted and are subsequently held by shareholders 1 2 The act of creating new issued shares is called issuance Allotment is simply the transfer of shares to a subscriber After allotment a subscriber becomes a shareholder though usually that also requires formal entry in a share registry 3 Contents 1 Overview 1 1 Basic formulae 2 See also 3 References 4 External linksOverview editThe number of shares that can be issued is limited to the total authorized shares Issued shares are those shares which the board of directors and or shareholders have agreed to issue and which have been issued Issued shares are the sum of outstanding shares held by shareholders and treasury shares are shares which had been issued but have been repurchased by the corporation The latter generally have no voting rights or rights to dividends The issued shares of a corporation form the equity capital of the corporation and some corporations are required by law to have a minimum value of equity capital while others may not need any or just a nominal number The value of the issued shares is determined at the time they are issued and the value does not change in relation to the issuing corporation after that time 4 Shares are most commonly issued fully paid in which case the liability of the shareholders is limited to the amount paid on the shares but they may also be issued shares that are partly paid with unlimited liability subject to guarantee or some other form 5 Basic formulae edit S h a r e s a u t h o r i z e d S h a r e s i s s u e d S h a r e s u n i s s u e d displaystyle rm Shares authorized rm Shares issued rm Shares unissued nbsp S h a r e s i s s u e d S h a r e s o u t s t a n d i n g T r e a s u r y s h a r e s displaystyle rm Shares issued rm Shares outstanding rm Treasury shares nbsp See also editShare capital Shares outstanding Treasury sharesReferences edit Usa Int L Business Publications 2015 United states investment and business guide strategic and practical information Place of publication not identified Intl Business Pubns Usa p 155 ISBN 978 1329182400 OCLC 912476587 a href Template Cite book html title Template Cite book cite book a first has generic name help Issued shares TheFreeDictionary com Retrieved 2018 10 16 K Shim Jae 1999 Schaum s outline of theory and problems of financial accounting Siegel Joel G 2nd ed New York McGraw Hill pp 233 ISBN 0071341668 OCLC 41497076 a href Template Cite book html title Template Cite book cite book a CS1 maint multiple names authors list link Definition of EQUITY CAPITAL www merriam webster com Retrieved 2018 10 16 Lisam Heinrickh Beleggen in aandelen beleggen info in Dutch Retrieved 2018 10 16 External links editDetailed break down from Companies House Retrieved from https en wikipedia org w index php title Issued shares amp oldid 1212377191, wikipedia, wiki, book, books, library,
