Issued shares
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(Redirected from Issued share capital)
Issued shares is a term of law and finance for the quantity of shares of a corporation, which have been allocated (allotted) and are subsequently held by shareholders.
The number of issued shares is usually a subset of the total authorized shares, which the board of directors and/or shareholders have agreed to allocate. The issued shares are the sum of outstanding shares and treasury shares.
[edit] Basic formulae
- Shares authorized = Shares issued + Shares unissued
- Shares issued = Shares outstanding + Treasury stock
