1 Once upon a time, when you bought broccoli you bought the whole vegetable, stems and crowns. Then it became customary for grocery store produce departments to separate the crowns from the stems and to sell the crowns at a premium. 2  Iâm not a fan of this practice, because I like both parts of the broccoli plant.
A company's first issue of common stock to the public is called an Initial Public Offering. Afterwards, a corporation may issue new equity at any time in order to finance its growth. When new common shares are offered to existing shareholders first, this is called a rights offering.
This is what most people mean by the share capital of a company. When the shares are issued payment is usually required in full but not always. Sometimes the company will 'call up' only part of the amount due. This effectively splits the issued capital into two parts-the 'called up' and ' uncalled' parts.eport Abuse. Allotted share capital is the maximum number of shares a company could have under its constitution. This is different from the issued shares which are the ones that actually got issued to shareholders and are effectively in circulation. Called up share capital are shares that have been issued.