What are Issued Shares?

Issued shares are those shares that have been distributed to shareholders by a corporation. These shares are issued either as compensation paid to employees or suppliers, or to investors in exchange for cash.

Presentation of Issued Shares

The number of issued shares is reported in the financial statements of the issuing entity, usually on the balance sheet.

is Treasury Stock Included in Issued Shares?

Any shares that have been repurchased by a corporation (known as treasury stock) are not included in the issued shares total.

The Difference Between Issued Shares and Authorized Shares

Issued shares vary from authorized shares, in that authorized stock has only been approved for issuance by the board of directors, while issued shares have actually been distributed. The amount of issued shares can be equal to or less than the total number of authorized shares. Depending on the situation, there may be far more authorized shares that issued shares.