The Capital of a Company is usually divided into certain indivisible units of a fixed amount, these units are called Shares and Stock is the aggregate of fully paid-up shares, consolidated and divided, for the purpose of convenient holding into different parts.  

Difference / Distinction between Stock and Shares 

No
                Stock
           Shares

1

Stock has no nominal Value


Share has a nominal Value.

2

Stock is always fully paid up


The shares may not be so.

3

Stock is transferable in small fractions


 The shares can only be transferred in round numbers


4

Stock may be of equal denomination.
  

All shares are of equal denomination.

5

The fractions or parts of the stock do not bear any distinctive numbers.


The shares always bear distinctive numbers.

6

Stock cannot be issued directly to the public  


Shares can be directly issued to the public.





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