Unissued Shares are part of the nominal share capital of a company that has not been issued to Investors under Nigerian Corporate Law. This podcast looks at how they are treated under the New Companies and Allied Matters Act, 2020. Jide Babalola discusses the changes to Unissued Shares, a possible lacuna in the Companies Regulation and practical options companies have to resolve the issue. The podcast is hosted by Mayowa Adeleke and Ugochukwu Ken-Ahukannah