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Shares Authorized, Issued, and Outstanding definitions
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Authorized Shares
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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.
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Termini in questo insieme (13)
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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.