What should a bill of sale for issued stock include? Calculating issue price per share.First, you'll need to locate the company's information about its recently issued shares. Utah articles of incorporation are filed to create a corporation. This guide provides instructions and tips when preparing and filing this legal document. Stock information Utah requires the number of initial shares outstanding, and their par value, to be disclosed during the incorporation process. (b) "Qualified stock option" and "employee stock purchase plan" mean the same as those terms are defined in Sections 422 and 423 of the Internal Revenue Code. Upon issuance, common stock is generally recorded at its fair value, which is typically the amount of proceeds received. Treasury Decision (T. As new shares are issued, the percentage of ownership of each existing shareholder decreases.