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Issued and Outstanding Securities
In the realm of finance, a term that is often used is 'issued and outstanding securities'. This term refers to the scenario where the number of securities that have been issued by a company is equal to the number of securities that are currently outstanding in the market. However, in some cases, an issuer in Canada may have issued securities and then repurchased them without cancelling them, leading to a difference between the number of issued and outstanding securities. This distinction is important to keep in mind when analyzing a company's financial standing.
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