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Issued share capital : ウィキペディア英語版 | Issued shares 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 act of creating new issued shares is called ''issuance'', ''allocation'' or ''allotment''. Allotment is simply the creation of shares and their transfer to a subscriber. After allotment, a subscriber becomes a shareholder. The number of issued shares is a subset of the total authorized shares. It is that amount which the board of directors and/or shareholders have agreed to allocate. Issued shares are the sum of outstanding shares and treasury shares. ==Basic formulae==
*Shares authorized = Shares issued + Shares unissued *Shares issued = Shares outstanding + Treasury shares
抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)』 ■ウィキペディアで「Issued shares」の詳細全文を読む
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