Share buy-back and Shareholders’ funds: Difference between pages

Revision as of 08:23, 14 August 2019

(SHF).

Accounting.

The item in a balance sheet which relates to equity capital and reserves.

The book value of equity.

It is equal to net assets, which in turn is the difference between total assets and total liabilities.

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-The process of a company buying back its own shares.  This reduces the number of shares in existence and, potentially, increases unit share price.
+(SHF).
-National regulations determine how the shares bought in this way must be treated.
+''Accounting''.
-The process is widely used to adjust capital structure by reducing the proportion of equity.
+The item in a balance sheet which relates to equity capital and reserves.
+The book value of equity.
+It is equal to net assets, which in turn is the difference between total assets and total liabilities.
 == See also ==
-* [[Buy-in]]
+* [[Balance sheet]]
+* [[Book value]]
 * [[Equity]]
-* [[Treasury shares]]
-[[Category:Corporate_finance]]
+[[Category:Accounting,_tax_and_regulation]]