UK Accounting Glossary
Shares distributed by allotment to new shareholders.
Allotted Shares are shares distributed by allotment to new shareholders (allottees).
Those shares form part of the allotted share capital.
Allotted shares refers to shares of a corporation which have been allocated (allotted) and are subsequently held by shareholders. The act of creating new issued shares is called issuance, allocation or allotment.
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This glossary post was last updated: 5th May 2019.