- treasury stock
- собственные выкупленные акции; выпущенные акции компании, обыкновенные или привилегированные, которые выкуплены ею или ее дочерней компанией и на дату отчета не проданы или аннулированы; они не имеют права голоса и права на дивиденды; впоследствии могут быть аннулированы (с целью уменьшения уставного капитала) или повторно выпущены; учитываются на счете с таким же названием по цене выкупа, счет является контрсчетом к акционерному капиталу; в Великобритании наз. [lang name="English"]own shares.
Англо-русский толковый словарь бухгалтерских и финансовых терминов. - Издательство "Академия Естествознания". Топсахалова Ф.М.. 2012.
Look at other dictionaries:
treasury stock — see stock Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. treasury stock n … Law dictionary
Treasury stock — Treas ur*y stock (Finance) Issued stock of an incorporated company held by the company itself. [Webster 1913 Suppl.] … The Collaborative International Dictionary of English
treasury stock — ☆ treasury stock n. shares of issued stock reacquired by the issuing corporation and held by it … English World dictionary
Treasury stock — A treasury stock or reacquired stock is stock which is bought back by the issuing company, reducing the amount of outstanding stock on the open market ( open market including insiders holdings). Stock repurchases are often used as a tax efficient … Wikipedia
Treasury stock — Common stock that has been repurchased by the company and held in the company s treasury. The New York Times Financial Glossary common stock that has been repurchased by the company and held in the company s treasury. Bloomberg Financial… … Financial and business terms
treasury stock — The name for shares of a corporation s stock that were issued and then subsequently repurchased by the corporation. American Banker Glossary Previously issued stock that has been repurchased by, or donated to, or otherwise reacquired by the… … Financial and business terms
treasury stock — noun stock that has been bought back by the issuing corporation and is available for retirement or resale; it is issued but not outstanding; it cannot vote and pays no dividends • Syn: ↑treasury shares, ↑reacquired stock • Hypernyms: ↑stock * * * … Useful english dictionary
treasury stock — 1. *Common stock issued by a corporation and subsequently repurchased. See also *Treasury bond. 2. The British equivalent of a *Treasury bond (definition 1 only) … Auditor's dictionary
treasury stock — Same as treasury shares … Ballentine's law dictionary
treasury stock — noun Date: 1901 issued stock reacquired by a corporation and held as an asset … New Collegiate Dictionary
treasury stock — outstanding shares of stock reacquired and held by the issuing corporation. [1900 05, Amer.] * * * … Universalium