About this document
Understanding Treasury Shares in Corporations by Mae Sampang is a document available to read on EtoBox.
Treasury shares are shares that were issued and paid for but later reacquired by the issuing corporation. They do not have voting rights or earn dividends while held in the treasury. A corporation can dispose of treasury shares by retiring, selling, or distributing them as property dividends if it has sufficient unrestricted retained earnings beyond the amount used to reacquire the shares. Treasury shares can be reissued or sold by the board of directors.
- Author
- Mae Sampang
- Language
- EN