Treasury shares: Difference between revisions
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A company’s own shares that have been bought as a result of a share buy-back. | A company’s own shares that have been bought as a result of a share buy-back. | ||
In the UK, shares bought back may be held as treasury shares on the balance sheet, sold for cash, cancelled or used for employee share schemes. | In the UK, shares bought back may be held as treasury shares on the balance sheet, sold for cash, cancelled or used for employee share schemes. | ||
Also known as ''treasury stock''. | |||
== See also == | == See also == | ||
* [[Allotted share capital]] | |||
* [[Authorised share capital]] | |||
* [[Balance sheet]] | |||
* [[Called up share capital]] | |||
* [[Company]] | |||
* [[Employee stock purchase plan]] | |||
* [[Fully paid share capital]] | |||
* [[Issued share capital]] | |||
* [[Outstanding share capital]] | |||
* [[Retained bonds]] | |||
* [[Share buy-back]] | * [[Share buy-back]] | ||
* [[Share]] | |||
* [[Stock]] | |||
[[Category:Accounting,_tax_and_regulation]] | |||
[[Category:The_business_context]] | |||
[[Category:Corporate_finance]] | |||
[[Category:Identify_and_assess_risks]] | |||
[[Category:Manage_risks]] | |||
[[Category:Risk_frameworks]] | |||
[[Category:Risk_reporting]] | |||
[[Category:Financial_products_and_markets]] |
Latest revision as of 19:52, 13 February 2023
A company’s own shares that have been bought as a result of a share buy-back.
In the UK, shares bought back may be held as treasury shares on the balance sheet, sold for cash, cancelled or used for employee share schemes.
Also known as treasury stock.