N.Y. Comp. Codes R. & Regs. Tit. 10 § 441.235 - Outstanding
(a) Uncollected or
unpaid: said of an account or note receivable or payable, or of a check sent to
the payee but not yet cleared against the drawee bank.
(b) In the hands of others: said of the units
of funded debt of a corporation or of the certificates representing issued
shares of capital stock in the hands of the public; treasury stock is defined
in terms of shares issued but not outstanding.
Notes
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