what is the difference between authorized and outstanding shares?
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Authorized shares are the maximum number of shares a company is allowed to issue to investors, as laid out in its articles of incorporation. Outstanding shares are the actual shares issued or sold to investors from the available number of authorized shares.
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Basic shares represent the number of common shares that are outstanding today (or as of the reporting date). Fully diluted shares equals basic shares plus the potentially dilutive effect from any outstanding stock options, warrants, convertible preferred stock or convertible debt.
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An American depositary receipt (ADR) allows foreign companies to list their shares on U.S. stock exchanges. An American depositary share (ADS) is the U.S. dollar-denominated equity share of a foreign-based company available for purchase on an American stock exchange.
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No, stock options and RSUs are NOT included in shares issued nor shares outstanding.
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The difference between called-up share capital and paid-up share capital is that investors have already paid in full for paid-up capital. Called-up capital has not yet been completely paid, though payment has been requested by the issuing entity.
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The bearer share is abolished. Exceptions exist for publicly listed companies and for bearer shares issued in the form of intermediated securities. Existing bearer shares not falling under the exemption regime have to be converted into registered shares.
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Key Differences Between Right Issue vs Bonus Issue Rights shares are offered to the existing shareholders by the company for raising additional capital from the market. ... Rights shares are offered at a discounted price compared to the market price. Bonus shares are issued to the shareholders free of cost.
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Preferred stock rights have precedence over common stock. Therefore, dividends on preferred shares are subtracted before calculating the EPS. When preferred shares are cumulative, annual dividends are deducted whether or not they have been declared. Dividends in arrears are not relevant when calculating EPS.
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["Earnings per share (EPS) is the portion of a company's profit allocated to each outstanding share of common stock.", 'EPS (for a company with preferred and common stock) = (net income - preferred dividends) ÷ average outstanding common shares.']
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An accrued expense indicates that an expense has been incurred but is NOT YET DUE for payment. An outstanding expense indicates that an expense has been incurred and is PAST DUE for payment.
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Paid-up capital is the amount of money a company has been paid from shareholders in exchange for shares of its stock. ... Paid-up capital can never exceed authorized share capital. In other words, the authorized share capital represents the upward bound on possible paid-up capital.
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The authorised share capital (or nominal share capital) can best be described as the maximum amount of share capital that the company is authorised by its Constitution / Memorandum & Articles of Association to issue (allocate) to shareholders. Part of the authorised share capital can (and usually does) remain unissued.
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The difference between the two types of preferred stock is that participating preferred stock, after receipt of its preferential return, also shares with the common stock (on an as-converted to common stock basis) in any remaining available deal proceeds, while non-participating preferred stock does not.
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Every publicly traded company issues shares. ... Shares outstanding refers to the total number of shares a company has issued, while the public float — also referred to as floating shares or "the float" — are shares that are publicly owned, unrestricted and available on the open market.
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The main difference between preferred and common stock is that preferred stock gives no voting rights to shareholders while common stock does. Preferred shareholders have priority over a company's income, meaning they are paid dividends before common shareholders.
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For tax-reporting purposes, the difference between covered and noncovered shares is this: For covered shares, we're required to report cost basis to both you and the IRS. For noncovered shares, the cost basis reporting is sent only to you. You are responsible for reporting the sale of noncovered shares.
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Shares are a part of something bigger i.e. the stocks. Shares represent the proportion of ownership in the company while stock is a simple aggregation of shares in a company. Shares are issued at par, discount or at a premium. It is known as stock when the shares of a member are converted into one fund.