Shares Authorized, Issued, and Outstanding definitions Flashcards
Shares Authorized, Issued, and Outstanding definitions
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Authorized Shares Maximum number of shares a corporation can sell, as specified in its charter, regardless of how many have actually been sold. Issued Shares Total number of shares that have been sold to investors from the pool of authorized shares. Outstanding Shares Shares currently held by investors, excluding any shares repurchased by the corporation as treasury stock. Treasury Stock Shares that were previously issued and later repurchased by the corporation, reducing the number of outstanding shares. Common Stock Equity account representing ownership in a corporation, often associated with voting rights and dividends. Charter Legal document that establishes a corporation and specifies the maximum number of shares it can authorize. Equity Account Section of a corporation’s balance sheet representing ownership interests, including common stock. Investors Individuals or entities that purchase shares of a corporation, becoming partial owners. Repurchase Action by a corporation to buy back its own shares from the public, converting them into treasury stock. Concentric Circles of Common Stock Visual aid using nested circles to illustrate the relationship among authorized, issued, and outstanding shares. Public General market of individuals or institutions eligible to buy and hold shares of a corporation. Ownership Stake in a corporation represented by holding shares, granting rights such as voting and dividends. Maximum Highest possible quantity, such as the total number of shares a corporation is permitted to authorize.
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