Stock authorized by a firm's charter and having par value, stated value, or no par value. The number and the value of issued shares are usually shown, together with the number of shares authorized, in the capital accounts section of the balance sheet. Bloomberg Financial Dictionary
See: common stock. Bloomberg Financial Dictionary
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capital stock UK US noun [C or U]
► US FINANCE, STOCK MARKET all the shares that a company has and is officially allowed to sell: »
The company has a present authorized capitalization of 1,200,000,000 shares of capital stock with a $1.00 par value per share.
► ECONOMICS, FINANCE the total value of the buildings, machines, etc. within a particular economy, or owned by a particular company, which are used to produce goods and services: »
In developed economies, where the capital stock is already large, technological advances and efficiency gains are key.
Financial and business terms. 2012.