Difference between revisions of "Directory:Library Eclectica/Shares authorized"
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Revision as of 05:22, 22 April 2009
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Shares authorized is the maximum number of shares that a company can issue. This number is specified in the company's articles of association but can be changed by shareholder approval. A company usually authorizes a higher number of shares than required to be able to issue stock in the future.
Basic formulae
- Shares authorized = Shares issued + Shares unissued
- Shares issued = Shares outstanding + Treasury stock
See also
External links
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