Capital stock is the number of common and preferred shares that a company is authorized to issue, and is recorded in shareholders' equity. The term "entire capital stock," as used in Section 9366, General.The purpose of this policy is to summarize the capital asset policies and procedures for Cuyahoga County ("the County"). Purpose. • Scope of the Investment Policy. • Investment Objectives. What is capital stock? Capital stock is the total amount of shares a company is authorized to issue, while treasury stock is the number of shares a company holds in its treasury. Membership is a great value that pays for itself in about two visits and lets your family visit for an hour or stay all day! Plus, you'll get a full year.