What Is the Issued Share Capital?

The issued share capital refers to the shares in the company's total share capital that have been subscribed by shareholders.

Issued share capital

Right!

The issued share capital refers to the shares in the company's total share capital that have been subscribed by shareholders.

The total amount of shares issued is less than the amount of registered capital. After shareholders subscribe for company shares. If paid off the capital. The paid-up share capital will wait for the issued share capital; if the paid-up capital is not paid off, the paid-up share capital will be less than the issued share capital.

The issued share capital is the total amount of shares that the company has actually issued to shareholders. The shareholders have agreed to subscribe for the total amount of shares in cash or in kind. If the "statutory capital system" is adopted, that is, the total amount of capital (approved for registration) must be subscribed and issued at one time, the issued share capital is consistent with the nominal share capital. Western European countries mostly adopt this approach. If the "authorized capital system" is adopted, that is, within the approved total capital, the board of directors is authorized to issue shares in fractions, as long as the first issuance is not less than the prescribed proportion, such as the Japanese Commercial Code stipulates that it must not be less than 25% of the nominal (registered) equity %, Which allows the remaining 75% of the shares to be issued in installments. The issued share capital in this way is only a part of the nominal share capital and cannot exceed the nominal share capital.

1 Edited by Wang Yibai Qinxian. Dictionary of Contemporary Finance. China Economic Press, 1st edition, January 2001. ^[1]