The issued capital in is the set of actions that a company offers for sale to the shareholders or the general public. The concept of issued capital refers to the value of all the shares that have been put into circulation for sale.
This can be done to replace the withdrawal of a shareholder, for the constitution of a company, or because a capital increase, with the aim of improving the financial situation of the company. The shares that are not put into circulation by the company is what is called non-issued capital.
We should not confuse the terms of issued capital and subscribed capital. The relationship will depend on the degree of acceptance of the people who attend the issuance of the shares. Since the lower will be subscribed capitalthe fewer shares are bought.