More terms
Capitalization Table
A point-in-time ownership ledger listing equity holders, security classes, units or shares, purchase terms, and relevant transaction dates.
What traders should verify
For Capitalization Table, trace the instrument count, rights, price or conversion terms, vesting or maturity, measurement date, and later changes in filings.
Do not conflate
Do not treat Capitalization Table as proof that shares are issued, outstanding, freely tradable, converted, exercised, vested, or sold unless the evidence establishes that state.
Primary source
SEC definitionSource boundary: this glossary reflects SEC staff views and is not a Commission rule, regulation, or statement. Check the linked source for current wording and legal context.