Unissued Stock

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Description of Unissued Stock. Explanation.

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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