Geography of Portugal the two countries. Portugal does not recognise the border between Caia and Ribeira de Cuncos River deltas, since the beginning of the 1801 occupation of Olivenza by Spain. This territory, though under "de facto" Spanish occupation, remains a "de jure" part of Portugal, consequently no border is henceforth recognised in this area. Portugal is located on the western coast of the Iberian Peninsula and plateau, that divides the inland Mediterranean Sea from the Atlantic Ocean. It is located on the Atlantic coast of this plateau and crossed by several rivers which have their origin in Spain. Most of these rivers
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