(1) Treasury stock : Stock that has been repurchased or otherwise reacquired by a company either to be cancelled or resold.

(2) And the corporation must report information of treasury stock on the financial statements at the end of accounting period.

(3) There is a trend to imitate the treasury stock system in foreign countries to solve problems coming out from that phenomenon.

(4) When treasury stock is purchased, the corporation is eliminating part of its stockholders ' equity by a payment to one or more stockholders .

(5) Treasury stock does not carry the rights of outstanding common shares, such as voting rights and the right to receive dividends.

(6) Treasury stock may be purchased for a variety of reasons, including to reissue them to officers and employees in profit sharing schemes or stock-option plans.

(7) What is Treasury Stock?

(8) For this reason, the Treasury Stock account should appear in the balance sheet as a deduction in the stockholders' equity section.

(9) Treasury Stock is stock a corporation has issued and subsequently repurchased from the public.

(10) Share Repurchase by Listed Companies is the act of listed companies to buy back its emitted shares[http://], then cancel the repurchased shares or hold them as "treasury stock".

(11) Treasury stock is reacquired by the corporation and has not been written off. Its nature is a reduction of stockholder's equity.

(12) Results in the differential analysis found that the long-run performance of treasury stock repurchase for the first time is evidently better than the performance of cash dividends for the first time.

(13) The firms can logout the shares or hold them as the treasury stock after repurchase. But these shares can't participate in calculation return per share and distribution proceeds.

(14) Used primarily in the British market, where the British Government issues Treasury stock and seeks subscriptions.

(15) Stock that a corporation has issued and later reacquired called treasury stock.

(16) Some of this stock may be repurchased by the corporation. Shares actually held by stockholders are called outstanding stock, while those reacquired by the corporation are treasury stock.

(17) Share repurchase refers to a company buying back its own shares that were issued to the public before and writing off them or holding them as treasury stock.