Shares outstanding

Shares outstanding are all the shares of a corporation that have been authorized, issued and purchased by and are held by them.

They are distinguished from treasury shares, which are shares held by the corporation itself, thus representing no exercisable rights.

Shares outstanding and treasury shares together amount to the of issued shares.

Shares outstanding can be calculated as either basic or fully diluted. The basic count is the current of shares. Dividend distributions and voting in the general meeting of shareholders are calculated according to this .

The fully diluted shares outstanding count, on the other hand, includes diluting , such as warrants,  notes or convertibles.

If the has any diluting , this indicates the potential increased of shares outstanding.

Last Updated on 2 years by pinc