https://spec.edmcouncil.org/fibo/ontology/BE/LegalEntities/CorporateBodies/hasSharesAuthorized
owl:DatatypeProperty
indicates the maximum number of shares that are permitted to be issued, as established by the board of directors
| DOMAIN | PROPERTY | RANGE |
|---|---|---|
| owl:Thing (inferred) | fibo-be-le-cb:hasSharesAuthorized | xsd:nonNegativeInteger |
@prefix cmns-av: <https://www.omg.org/spec/Commons/AnnotationVocabulary/> .
@prefix fibo-be-le-cb: <https://spec.edmcouncil.org/fibo/ontology/BE/LegalEntities/CorporateBodies/> .
@prefix fibo-fnd-acc-cur: <https://spec.edmcouncil.org/fibo/ontology/FND/Accounting/CurrencyAmount/> .
@prefix owl: <http://www.w3.org/2002/07/owl#> .
@prefix rdfs: <http://www.w3.org/2000/01/rdf-schema#> .
@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix xsd: <http://www.w3.org/2001/XMLSchema#> .
fibo-be-le-cb:hasSharesAuthorized a owl:DatatypeProperty ;
rdfs:label "has shares authorized"@en ;
rdfs:range xsd:nonNegativeInteger ;
rdfs:subPropertyOf fibo-fnd-acc-cur:hasAmount ;
skos:definition "indicates the maximum number of shares that are permitted to be issued, as established by the board of directors"@en ;
cmns-av:explanatoryNote "An initial number of authorized shares is typically established at the time of incorporation, and is documented in articles of incorporation. The number of shares authorized may be extended from time to time by the board of directors as needed, and articles of incorporation and other legal documentation will be amended accordingly. It includes shares that are available, but not yet issued, for sale to generate capital, and shares available for distribution to insiders as part of their compensation packages."@en .