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What is the asset represented by share of capital stock that have not yet been issued?

What is the asset represented by share of capital stock that have not yet been issued?
What is the statistic expressing a relationship between the current market value of a share of common stock and the underlying earnings per share?
What is a pro forma figure indicating what earnings per share would have been if all securities convertible into common stock had been converted at the begining of the current year?

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