Corporate and Issued share capital: Difference between pages

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imported>Doug Williamson
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imported>Doug Williamson
(Expand definition - source - Oxford Dictionary of Law - 10th edition - 2022.)
 
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1. ''Noun''.  
The total nominal value of the shares of a company which have been issued to shareholders and which remain outstanding (and have not been redeemed or repurchased to be held in treasury).  


A non-financial business organisation usually, but not always, being a [[company]] (''US:'' [[corporation]]).
Also known as allotted share capital.




2. ''Noun - banking''.
The life cycle of of a share can include - in this order:


A bank customer which is a non-bank business, and not a private individual.
:Authorisation of the company to issue a maximum total cumulative number of shares.
:Issue by the company of shares to shareholders, also known as allotment.
:Calling up by the company for the shareholders to pay the nominal value of the shares to the company, if not already done.
:Payment by the shareholders, into the company, of the amounts due.




3. ''Adjective''.  
With the relevant authority, companies may also redeem and cancel shares in issue, or repurchase them to hold them "in treasury".


Relating to a large organisation, often a profit seeking organisation (including banks and other financial institutions).
Outstanding shares are ones that remain held by shareholders.
 
 
4. ''Adjective''.
 
Relating to the more formal (or even bureaucratic) aspects of large profit seeking organisations.




== See also ==
== See also ==
* [[Bank]]
* [[Authorised share capital]]
* [[Business]]
* [[Balance sheet]]
* [[Company]]
* [[Called up share capital]]
* [[Conform]]
* [[Capital]]
* [[Corporate bond]]
* [[Capital conservation]]
* [[Corporate finance]]
* [[Equity]]
* [[Corporate governance]]
* [[Equity capital]]
* [[Corporate plan]]
* [[Fully paid share capital]]
* [[Corporate Services Price Index]]
* [[Nominal value]]
* [[Corporate social responsibility]]
* [[Outstanding share capital]]
* [[Corporate treasury]]
* [[Redemption]]
* [[Corporate treasurer]]
* [[Share]]
* [[Corporate treasury]]
*[[Share capital]]
* [[Corporate trustee]]
*[[Treasury shares]]
* [[Corporation]]
* [[Corporation Tax]]
* [[Finance]]
* [[Financial institution]]
* [[Incorporation]]
* [[Infrastructure]]


[[Category:The_business_context]]
[[Category:Accounting,_tax_and_regulation]]

Revision as of 14:09, 13 February 2023

The total nominal value of the shares of a company which have been issued to shareholders and which remain outstanding (and have not been redeemed or repurchased to be held in treasury).

Also known as allotted share capital.


The life cycle of of a share can include - in this order:

Authorisation of the company to issue a maximum total cumulative number of shares.
Issue by the company of shares to shareholders, also known as allotment.
Calling up by the company for the shareholders to pay the nominal value of the shares to the company, if not already done.
Payment by the shareholders, into the company, of the amounts due.


With the relevant authority, companies may also redeem and cancel shares in issue, or repurchase them to hold them "in treasury".

Outstanding shares are ones that remain held by shareholders.


See also