Capital stock is the number of common and preferred shares that a company is authorized to issue, and is recorded in shareholders' equity. Capital stock, also known as authorized stock, refers to all common stock and preferred stock a corporation is legally allowed to issue.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. Capital stock are equity holders in the company. Uniform Commercial Code. Master Plan. Groundcover. Portal for filling out and submitting Business Personal Property Listings and Extensions. Demanded in the complaint. "Applicable Voting and Investment Power Documents" has the meaning set forth in the Preamble.