Issued shares

In economics and law, issued shares are the shares of a corporation which have been allocated (allotted) and are subsequently held by shareholders.^[1]^[2] The act of creating new issued shares is called issuance. Allotment is simply the transfer of shares to a subscriber. After allotment, a subscriber becomes a shareholder, though usually that also requires formal entry in a share registry.^[3]

^ Usa., Int'L Business Publications (2015). United states investment and business guide: strategic and practical information. [Place of publication not identified]: Intl Business Pubns Usa. p. 155. ISBN 978-1329182400. OCLC 912476587. {{cite book}}: |first= has generic name (help)
^ "Issued shares". TheFreeDictionary.com. Retrieved 2018-10-16.
^ K., Shim, Jae (1999). Schaum's outline of theory and problems of financial accounting. Siegel, Joel G. (2nd ed.). New York: McGraw-Hill. pp. 233. ISBN 0071341668. OCLC 41497076.{{cite book}}: CS1 maint: multiple names: authors list (link)

[1] Usa., Int'L Business Publications (2015). United states investment and business guide: strategic and practical information. [Place of publication not identified]: Intl Business Pubns Usa. p. 155. ISBN 978-1329182400. OCLC 912476587. {{cite book}}: |first= has generic name (help)

[2] "Issued shares". TheFreeDictionary.com. Retrieved 2018-10-16.

[3] K., Shim, Jae (1999). Schaum's outline of theory and problems of financial accounting. Siegel, Joel G. (2nd ed.). New York: McGraw-Hill. pp. 233. ISBN 0071341668. OCLC 41497076.{{cite book}}: CS1 maint: multiple names: authors list (link)

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