issued share capital
Definition
Par value of that part of the authorized share capital which has been issued (sold) as shares—whether their purchasers (shareholders) have paid for them or not. A firm can, at any time, issue new shares up to the full amount of authorized share capital. Also called subscribed capital, or subscribed share capital.
issued share capital is in the Accounting & Auditing, Banking, Commerce & Finance and Investing subjects.
issued share capital appears in the definitions of the following terms: capital reduction, over capitalization, outstanding shares, subscribed capital, subscribed share capital and net worth
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