The total amount of a company's outstanding securities, including short-term debt, long-term debt and equity. The term also is commonly used to refer to the capital (debt and equity) structure of a company. Companies disclose their capitalization in registration statements filed with the SEC in connection with offerings of debt or equity securities. The capitalization of the company (issuer) is set out in tabular format. The table shows the actual capitalization and the capitalization as adjusted for the offering (giving effect to the issuance and sale of the securities and after deducting any discounts and commissions and estimated offering expenses of the company). This information is presented as of the most recent balance sheet date, whether the end of the fiscal year or a stub period. See Practice Note, Registration Statement: Form S-1.