17 C.F.R. § 256.201 Common stock issued.
Title 17 - Commodity and Securities Exchanges
This account shall include the par or stated value of all common capital stock issued and outstanding.
Title 17: Commodity and Securities Exchanges
PART 256—UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935
5. proprietary capital
§ 256.201 Common stock issued.