StacksVerified U.S. regulatory reference

47 CFR §32.4510

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
  1. (a)This account shall include the par value, stated amount, or in the case of no-par stock, the amount received for capital stock issued and outstanding.
  2. (b)Subsidiary records shall be maintained so as to show separately each class of stock.
  3. (c)This account shall be charged with the book amount of any stock retired.