It is a share issued minus the shares held in the treasury. These are the actual number of shares that the investors hold. Issued Share includes the treasury stock.

Is treasury stock included in capital stock?

Essentially, treasury stock represents those shares that are held by the company itself. They can be either equity shares or preference shares or a combination of both. These shares are no longer belong to shareholders and thus are not part of its outstanding share capital.

Does common stock outstanding include treasury stock?

The number of shares issued and outstanding shares will differ, if the issuing company has purchased some of its own stock. ... The number of outstanding shares equals stock issued, minus treasury stock. Some groups may also refer to these shares as repurchased stock.