Capital stock is the number of common and preferred shares that a company is authorized to issue, and is recorded in shareholders' equity. Profit corporation must issue (sell) shares of stock in order to provide the corporation with its own capital, separate from its owners' money.Contributed capital is the total value of cash and other assets that shareholders provide to a company in exchange for ownership shares. Authorized capital stock is the largest amount of shares a company is permitted to issue. 3 min read updated on September 19, 2022. Below are a few examples of how a real estate transaction can be financed. Example 1 – New Ground Up Development. (5) "Voting share" means a share of capital stock of a corporation that entitles the holder of the share to vote generally in the election of directors. The Texas Comptroller of Public Accounts collects management information for corporations and LLCs from the entity's Public Information Report (PIR). Corporations record capital stock in the equity section on their balance sheets .