pre_text: 14. SHAREHOLDERS’ EQUITY Authorized, issued and outstanding common shares roll-forward is as follows: In December 2017, the Company completed an underwritten public offering of 40,000,000 common shares which increased its equity by $103.7 million. In December 2018, the Annual General Meeting of the Company approved to increase the Company’s authorized share capital from $1.8 million to $3.6 million. During 2019, the Company has issued 5,260,968 shares through the ATM program and raised net proceeds of $17.9 million.
table: Authorized
  Shares Issued and Out-
  standing Shares Common Stock
table: Balance as of January 1, 2017   180,000,000 101,969,666 1,020
table: Common Shares Issued in Follow-on Offering - 40,000,000 400
table: Balance as of December 31, 2017   180,000,000 141,969,666 1,420
table: Authorization of additional authorized shares   180,000,000 - -
table: Balance as of December 31, 2018   360,000,000 141,969,666 1,420
table: At-the-Market Offering   - 5,260,968 52
table: Balance as of December 31, 2019   360,000,000 147,230,634 1,472
question: Analyse this data from a financial earnings document. What is the average number of authorised shares as at December 31, 2018 and 2019?