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Finance Dictionary and Glossary of Investment Terms
Capital stock
Definition 1.
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. See: Common stock.
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Definition 2.
The number of shares authorized for issuance by a company's charter, including both common stock and preferred stock.
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