Issued share capital and Primary market: Difference between pages

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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 market for financial assets when those assets are first offered for sale.  


Also known as allotted share capital.
For example, on the flotation of a company or the issue of a bond.
 
 
The life cycle of of a share can include - in this order:
 
:(1) Authorisation of the company to issue a maximum total cumulative number of shares.
:(2) Issue by the company of shares to shareholders, also known as allotment.
:(3) Calling up by the company for the shareholders to pay the nominal value of the shares to the company, if not already done.
:(4) 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 ==
== See also ==
* [[Authorised share capital]]
* [[Float]]
* [[Balance sheet]]
* [[Flotation]]
* [[Called up share capital]]
* [[Secondary market]]
* [[Capital]]
* [[Shallow discount bond]]
* [[Capital conservation]]
* [[Equity]]
* [[Equity capital]]
* [[Fully paid share capital]]
* [[Nominal value]]
* [[Outstanding share capital]]
* [[Redemption]]
* [[Share]]
*[[Share capital]]
*[[Treasury shares]]


[[Category:Accounting,_tax_and_regulation]]
[[Category:Capital_Markets_and_Funding]]

Revision as of 20:33, 25 August 2013

A market for financial assets when those assets are first offered for sale.

For example, on the flotation of a company or the issue of a bond.


See also