Unissued share capital is the excess of the authorised share capital over the issued share capital. Share capital (shareholders' capital, equity capital, contributed capital, or paid-in capital) is the amount invested by a company’s shareholders for use in the business.
Unissued Stock: Stock that a company is authorized to issue but has never been sold to investors.
Share capital refers to the amount of funding a company raises through the sale of shares of stock to public investors.
When a company is created, if its only asset is the cash invested by the shareholders, then the balance sheet is balanced through share capital
Authorized share capital represents the maximum possible share capital than can be raised i.e. Generally, the company's charter specifies the maximum number shares it is allowed to issue, but shareholders can increase or decrease it according to procedures listed in the charter. that part of the authorised share capital that hasn’t been issued yet. Issued and paid up share capital is a subset of such authorized share capital which has actually been raised. i.e. Unissued Capital Stock Stock that a publicly-traded company is authorized to issue but has not. : both issued and unissued share capital.
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