Capital Stock

Definition: Ownership shares of a corporation authorized by its articles of incorporation. Capital stock includes all common and preferred stocks that represents ownership of a corporation. Definition: [crh] Stock authorized by a firm's charter and having par value, stated value, or no Definition: par value. The number and the value of issued shares are usually shown, together with the number of shares authorized, in the capital accountDefinition: s section of the balance sheet. See: Common stock.

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