For Treasury Stock we have terms and definitions in 5 topics. The topics are Accounting, Accounting Terms, Finance, Frauds and Scams and Securities.

Treasury Stock (Accounting)

is stock reacquired by the issuing company and available for retirement or resale. It is issued but not outstanding. It cannot be voted and it pays or accrues no dividends. It is not included in any of the ratios measuring values per common share.

Treasury Stock (Accounting Terms)

Stock reacquired by the issuing company. It may be held indefinitely, retired, issued upon exercise of STOCK OPTIONS or resold.

Treasury Stock (Finance)

Common stock that has been repurchased by the company and held in the company's treasury.

Treasury Stock (Frauds and Scams)

Issued stock that has been re-acquired by the corporation from the stockholders--it is not outstanding. The stock is not eligible to receive dividends or to vote. These shares may be held by the company indefinitely, reissued to the public or retired. Among other reasons, treasury stock may be created to counter a tender offer and to provide shares for the exercise of stock options, warrants and convertible securities.

Treasury Stock (Securities)

Stock that has been repurchased by the issuing corporation. It has no voting rights, does not receive dividends, and is not used in calculating earnings per share.

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