Читать книгу Corporate Finance For Dummies - Michael Taillard - Страница 107

Treasury shares are shares of common stock that the issuing company has repurchased (a common behavior when a company believes the share price of the stock will increase with decreased shares available to investors). Companies often hold on to treasury shares in an attempt to drive up their own share price with the goal of reselling the shares at a profit. Companies aren’t required to list as much information about these shares on the balance sheet, but they do have to include total value of shares.