The form takes minutes to fill out. Some states require corporations to establish directors and issue stock certificates to initial shareholders in the registration process.The Fund is a closedend fund and does not continuously issue stock for sale as openend mutual funds do. Palm Beach County Florida Public Improvement Refunding. This is the date the shares were transferred (for the new owner). This is the date of the original issue of stock (for the original owner). To create a free account, please fill out the form below. Calculating diluted EPS considers various potential share obligations like stock options. Unspent proceeds are not included in the calculation of net investment in capital assets. When issuing par value stock, the selling price can be equal to or greater than the par value.