AccountingHub
C1

A separate legal life

Three counts of the same stock, each answering a different question.

Authorized

The most the charter allows the corporation to ever issue.

Issued

Shares actually sold or distributed so far, treasury shares included.

Outstanding

Issued shares still in stockholders' hands — issued minus treasury.

A exists apart from its owners: it can own property, sue and be sued, and continue after any single sells out or dies. Owners hold a and can vote in person or by .

A , where granted, lets an existing stockholder buy enough of a new issue to keep their percentage ownership from shrinking.