Released shares in accounting is a concept used to define the shares actions that are received without having to make any disbursement, or a partial disbursement, because the company's equity and reserves are used as compensation for these actions. This occurs when capital increases are carried out and the number of shares in the company is increased. .
Types of shares released
- Fully released: Also known as 100% released shares. This occurs when capital increases are carried out with the reservations of the society. This extension is totally free for the shareholders of the company, since they do not have to make any kind of reimbursement for the shares.
- Partially released: They are shares released for payment, but one part is paid with the reserves of the company that increases the number of shares, and the other is paid by the subscriber who receives the new shares. In each case, the% in which the shares are released is determined.