Capital stock is the number of common and preferred shares that a company is authorized to issue, and is recorded in shareholders' equity. Authorized capital stock is the largest amount of shares a company is permitted to issue.3 min read updated on September 19, 2022. The Financial Management (FM) Director is responsible for preparing a proposed Capital. Capital resources for new supportive housing units in the City. Fill out this part only if you are filing an Annual Report. Some types of preferred stock have a fixed end date in which, much like a bond, the original capital contributed is returned to shareholders. For example, shareholders in a C corporation do not need to be US citizens.