Portugal–Spain border the border exists between Sanlucar de Guadiana in Spain and Alcoutim in Portugal; it is the first and currently only zip line over an international border. Portugal–Spain border The Portugal–Spain border is the international boundary between Portugal and Spain. Referred to as "la Raya" in Spanish and "A Raia" in Portuguese (the stripe), the current demarcation is almost identical to that defined in 1297 by the Treaty of Alcañices. It is one of the oldest borders in the world. The Portugal–Spain border is 1,214 km (754 miles) long and considered the longest uninterrupted border within the European Union. The border
Issued shares Issued shares Issued shares is a term of law and finance for the number of shares of a corporation which have been allocated (allotted) and are subsequently held by shareholders. The act of creating new issued shares is called "issuance", "allocation" or "allotment". Allotment is simply the creation of shares and their transfer to a subscriber. After allotment, a subscriber becomes a shareholder, though usually that also requires formal entry in the share registry. The number of shares that can be issued is limited to the total authorized shares. Issued shares are those shares which the board of directors and/or