Stock authorized by a firm's charter and having par value, stated value, or no par value. The number and value of issued shares are usually shown, together with the number of shares authorized, in the capital accounts section of the balance sheet. See: Common stock
CAPITAL STOCK
Meaning of CAPITAL STOCK in English
Campbell R. Harvey. Hypertextual finance English glossary. Английский словарь гипертекстовых финансов. 2012