outstanding capital stock

outstanding capital stock definition - business

outstanding capital stock

The number of shares of capital stock that have been issued and that are in public hands. Outstanding stock excludes shares issued but subsequently repurchased by the issuer as treasury stock. Outstanding stock is used in the calculation of book value per share and earnings per share. Also called shares outstanding, stock outstanding.

The American Heritage® Dictionary of Business Terms Copyright © 2009 by Houghton Mifflin Harcourt Publishing Company. Published by Houghton Mifflin Harcourt Publishing Company. All rights reserved.

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