What it is:
Issued shares are the number ofowned by all shareholders of company.
How it works (Example):
For example, let's say that individual investors own 10,000,000of Company XYZ . The executives, through their compensation program, own another 3,000,000 ; institutional investors own 25,000,000 . The employee retirement plan also owns 4,000,000 . The sum of these holdings is 42,000,000 -- Company XYZ's issued shares.
Companies often report the number of balance sheet.issued in the to the shareholders' portion of the
Why it Matters:
Issued shares are not the same as authorized. The number of authorized is the number of a company is allowed to ; issued are those the company has actually into the .
It is important tothat, as our example shows, issued go beyond just what institutional and retail investors own. Often, employees of the also own , and those are included in the issued .