N.Y. Comp. Codes R. & Regs. Tit. 10 § 451.207 - 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

N.Y. Comp. Codes R. & Regs. Tit. 10 § 451.207

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