Treasury shares

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.

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
• Stock