Capital stock is the number of common and preferred shares that a company is authorized to issue, and is recorded in shareholders' equity. Subscriptions to the capital stock of a bank shall be paid in money at not less than par.What is capital stock? The State and Local Statement of Economic Interests (the Statement) is a required filing for all individuals designated to file pursuant to Va. Capital stock in accounting is ownership value received for preferred and common shares of a corporation. In economics, Capital stock is production assets. It is the total amount of physical capital at any particular moment in time. Capital is one of the factors of production. Capital stock are equity holders in the company. Econ 210: Principles of Microeconomics