issued share capital
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Issued share capital
Copyright © 2012, Campbell R. Harvey. All Rights Reserved.
Shares Outstanding
The number of shares an issuing entity, such as a publicly-traded company, has not repurchased and that are available for trade by the general public. This is sometimes known as collection float or float.
Farlex Financial Dictionary. © 2012 Farlex, Inc. All Rights Reserved
issued share capital
the amount of its AUTHORIZED SHARE CAPITAL that a JOINT-STOCK COMPANY has issued to SHAREHOLDERS in order to raise CAPITAL. This amount is disclosed in the company's BALANCE SHEET.Issued share capital shows the initial investments made by shareholders in the company, though this investment is often increased to the extent that profits are retained in the firm and added to RESERVES rather than all being distributed as dividends. The market value of the issued share capital can differ considerably from its PAR VALUE, since market values depend upon the price at which issued shares are currently being sold on the STOCK MARKET.
Collins Dictionary of Business, 3rd ed. © 2002, 2005 C Pass, B Lowes, A Pendleton, L Chadwick, D O’Reilly and M Afferson
issued share capital
the amount of its AUTHORIZED SHARE CAPITAL that a JOINT-STOCK COMPANY has issued to SHAREHOLDERS in order to raise CAPITAL. Where a company issues shares with phased payment terms, then the amount of PAID-UP CAPITAL may be less than the issued share capital in the short term. See SHARE ISSUE.Collins Dictionary of Economics, 4th ed. © C. Pass, B. Lowes, L. Davies 2005