Upon issuance, common stock is generally recorded at its fair value, which is typically the amount of proceeds received. This article on stock issuance explains how to issue stock in a private company and the stock issuance documents required in the process.Shares issued is the number of shares a corporation has sold to stockholders for the first time. Issued shares data is in the annual report for issue price calculation. Treasury Stock Method (TSM) computes the net new number of shares from potentially dilutive securities, such as options and warrants. A reporting entity may issue multiple freestanding instruments in a bundled transaction. This involves creating new ownership units in the company and selling them to investors.