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Re:Stock Market Returns Are Anything but Average by kgwgk on Friday April 30, 2021 @12:35PM (#26995697)
Essentially they create them as they go.

Total shares outstanding plus outstanding stock awards:

    Dec 2011 : 468 million
    Dec 2012 : 470 million
    Dec 2013 : 476 million
    Dec 2014 : 483 million
    Dec 2015 : 490 million
    Dec 2016 : 497 million
    Dec 2017 : 504 million
    Dec 2018 : 507 million
    Dec 2019 : 512 million
    Dec 2020 : 518 million
Existing shareholders lose 1% per year.

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