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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).
| | ''Accounting''. |
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| Also known as allotted share capital.
| | The process of consolidation for a joint venture. |
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| The life cycle of of a share can include - in this order: | |
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| :(1) Authorisation of the company to issue a maximum total cumulative number of shares.
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| :(2) Issue by the company of shares to shareholders, also known as allotment.
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| :(3) Calling up by the company for the shareholders to pay the nominal value of the shares to the company, if not already done.
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| :(4) Payment by the shareholders, into the company, of the amounts due.
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| With the relevant authority, companies may also redeem and cancel shares in issue, or repurchase them to hold them "in treasury".
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| Outstanding shares are ones that remain held by shareholders.
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| == See also == | | == See also == |
| * [[Authorised share capital]] | | * [[Consolidation]] |
| * [[Balance sheet]] | | * [[Joint venture]] |
| * [[Called up share capital]]
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| * [[Capital]]
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| * [[Capital conservation]]
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| * [[Equity]]
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| * [[Equity capital]]
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| * [[Fully paid share capital]]
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| * [[Nominal value]]
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| * [[Outstanding share capital]]
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| * [[Redemption]]
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| * [[Share]]
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| *[[Share capital]]
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| *[[Treasury shares]]
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| [[Category:Accounting,_tax_and_regulation]]
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Revision as of 11:46, 21 August 2013
Accounting.
The process of consolidation for a joint venture.
See also
