issued share capital
Issued share capital
Shares Outstanding
issued share capital
the amount of its AUTHORIZED SHARE CAPITAL that a JOINT-STOCK COMPANY has issued to SHAREHOLDERS in order to raise CAPITAL. This amount is disclosed in the company's BALANCE SHEET.Issued share capital shows the initial investments made by shareholders in the company, though this investment is often increased to the extent that profits are retained in the firm and added to RESERVES rather than all being distributed as dividends. The market value of the issued share capital can differ considerably from its PAR VALUE, since market values depend upon the price at which issued shares are currently being sold on the STOCK MARKET.