An issue of new shares refers to the creation of new shares by a company and the allocation of these shares to a Shareholder. The issued share capital of a company is the total amount of shares which have been allocated by the company to its Shareholders. The number of issued shares, and their allocation to Shareholders, reflect the ownership of the company. The number of issued shares cannot be greater than the number of authorised shares.
Written by Abeer HaiderUpdated over a week ago