已发行股份

其中与股票相关的因素，包括已发行股份，股份总额，募集资金，发行市盈率P/E，上市地区，行业，对IPO的预期收益对回报有重大影响。

Among the stock related factors , issued shares , total shares , raised fund , issuance P / E , listing place , industry , expected return have significant influence on IPO return .

上述股份与其他已发行股份享有同等权益。

The aforesaid shares enjoy equal rights to the other issued shares .

而根据现行法律，如果收购人收购一家国内上市公司30%或以上的已发行股份，则必须发出收购其所有已发行股份的全面收购要约。

Under current law , if an acquirer purchases 30 per cent or more of the outstanding shares of a domestic listed company , it must make a general offer to purchase all outstanding shares .

前项股东会，对于假决议，如仍有已发行股份总数三分之一以上股东出席，并经出席股东表决权过半数之同意，视同前条之决议。

In the aforesaid meeting of shareholders , if the tentative resolution is again adopted by a majority of those present who represent one-third or more of the total number of issued shares , such tentative resolution shall be deemed to be a resolution under the preceding article .

然而，会计和咨询公司安永（Ernst&Young）的合伙人德博拉拜尔斯（DeborahByers）认为，已发行过股份的公司八成没能力再次发股，因为现有股东担心自己的股权被稀释。

However , Deborah Byers , a partner at accounting and consulting group Ernst & Young , suggested companies that had already issued equity were unlikely to be able to do so again , because of concerns from existing investors about dilution .

（八）报送上市公司收购报告书时所持有被收购公司股份数占该公司已发行的股份总数的比例。

The amount of stocks in possession as a ratio of all the stocks issued by the listed company at the time when the report is submitted .

股份回购（ShareRepurchase）是指股份有限公司购回本公司已发行在外的股份的法律行为。

Share Repurchase is a kind of legal act which Incorporated Company buys back the issued shares .

股份回购是指公司将可以使用的资金用于购回本公司已发行在外的股份，或作为库存股持有，或予以注销，从而达到减资或调整股份结构的目的。

Share repurchase refers to a company buying back its own shares that were issued to the public before and writing off them or holding them as treasury stock .

已发行股本，已发行股份有表决权的非产权股份资本

Capital stock issued voting non-equity share capital