Issued share capital is simply the monetary value of the shares of stock a company actually offers for sale to investors. When issuing par value stock, the selling price can be equal to or greater than the par value.At par means that a bond, preferred stock, or other debt instrument is trading at its face value. It will normally trade above par or under par. Customer: How do you fill out a "Stock Transfer Ledger" for a C Corporation? I have the "Original Issue" filled in but not sure how to record transfers. Most homeowners are eligible for this exemption if they own and occupy their property as their principal place of residence. I report that stock buyback ability to enhance CEO compensation has reached a record high amount corresponding to one-third of total pay. Upon issuance, common stock is generally recorded at its fair value, which is typically the amount of proceeds received. KIMBERLY-CLARK CORPORATION PERFORMANCE RESTRICTED STOCK UNIT AWARD AGREEMENT from Kimberly-Clark filed with the Securities and Exchange Commission.