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The company had not reported any treasury stock holdings as of the Q3 2004 report.
Treasury stock accounted for a further 2% of the company's share capital.
One way of accounting for treasury stock is with the cost method.
It plans to pay for this from treasury stock and borrowed shares.
For instance, if 5% Treasury stock can be bought on the market at f50, the buyer receives f5 a year from the government.
A further 2.43% of shares were declared as treasury stock, with the remainder being free float.
However, when the treasury stock is resold back to the market the entry in the books will be the same as the cost method.
The accounts may be called "Treasury stock" or "equity reduction".
Thyssenkrupp to sell $2.45bn of treasury stock to pay down debts – statement.
These treasury stock purchases will be made on the open market and in privately negotiated transactions.
The shares repurchased are being held as treasury stock.
The treasury stock method is used to calculate diluted earnings or loss per share.
Consolidated earnings per share (in R$), excluding shares held as treasury stock.
In either method, any transaction involving treasury stock cannot increase the amount of retained earnings.
On the balance sheet, treasury stock is listed under shareholders' equity as a negative number.
Any cash used for treasury stock may not benefit shareholders for the long-term.
In more recent times, gilts have been generally named Treasury Stocks.
Accountants refer to it as the "treasury stock method."
Similarly the growth in value of treasury stock is subject to income tax so consider realising the value before April 5.
The newspapers say it would be an all-share offer and Generali could use its treasury stock.
KT will use its treasury stock holding, worth 26 percent of the company, and issue new shares to finance the merger.
The Company distributed approximately 64.5 million shares from treasury stock to effect the stock split.
In measuring the dilutive effect of such options, the "treasury stock" method is utilized.
Repurchased stock is held as treasury stock and will be available for general corporate purposes.
"Importantly, we purchased treasury stock to earn our interest, so the entire $2.5 million is available to Celevoke to build its business."
A treasury stock or reacquired stock is stock which is also bought back by the issuing company, reducing the amount of outstanding stock on the open market ("open market" including insiders' holdings).