Issued share capital

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The issued share capital of a company is the total nominal value of the shares of a company which have been issued to shareholders and which remain outstanding (ie. have not been redeemed or repurchased to be held in treasury). These shares, along with the share premium account, represent the capital invested by the shareholders in the company. The issued share capital may be less than the authorised share capital, the latter being the total value of the shares that are available for issue by the company.