Definition Unissued Stock. Description.
Unissued Stock are corporate shares that have been
authorized by the Board of Directors in the
corporate charter, but have
not been issued. They are listed on the Balance Sheet and can be issued by
the Board. Some of them may however be needed for issuing
employee stock options,
subscription rights,
warrants,
convertible bonds, or
convertible preferred
stock.
Like treasury stock,
no dividends are paid or accrued on unissued stock and they don't have voting
rights.
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Compare with:
Retained Earnings |
Employee Stock Options
| Subscription Rights
| Warrants |
Treasury Stock
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