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Topic: Treasury stock

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	SK Telecom - Investor Information>Shareholder Information>Treasury Stock
		With respect to the merger with Shinsegi Telecomm, the purpose of treasury stock disposal which was implemented on the 17th of January 2002, is to assign the merged company's stock to Shinsegi Telecomm's shareholders.
		Due to the treasury stock disposal, cash was not come into SK Telecom.
		The stock disposal price per share was 214,414 won.
	www.sktelecom.com /english/ir/shareholder_info/treasury_stock (64 words)

	Company and Shareholder Agreement Treasury Stock
		The ability to re-issue treasury shares quickly and cost- effectively should give companies sufficient flexibility in the management of their capital base to allow them to run, on average, with a higher level of debt/equity gearing and a consequently lower cost of capital.
		The 10% limit shall apply to both the cumulative quantity of treasury shares held in stock at any time and the cumulative number of shares able to be purchased into treasury stock in any financial year.
		The Association regards it as essential that the framework within which a treasury stock programme is conducted is well understood by shareholders, managers and institutional investors and it is therefore supportive of detailed guidelines being made available before companies seek approval of their shareholders for any treasury stock programme.
	www.treasurers.org /technical/papers/stockattach.cfm (955 words)

	Treasury stock Information
		In the United States, a treasury stock or reacquired stock is stock which is bought back by the issuing company.
		When the treasury stock is sold back on the open market, the paid-in capital is either debited or credited if it is sold for more or less than the initial cost respectively.
		However, when the treasury stock is resold back to the market the entry in the books will be the same as the cost method.
	www.bookrags.com /wiki/Treasury_stock (600 words)

	Corporation Stock
		However, the rights associated with common stock are usually subordinate to those of preferred stock with regard to dividends and proceeds from corporate liquidation.
		However, dividend and liquidation proceeds from preferred stock are generally limited to a specified amount, and the stock usually does not carry voting rights.
		When a corporation reacquires its own capital stock, the reacquired stock is referred to as "treasury stock." Treasury stock does not have voting privileges or rights to dividends.
	www.1120accountant.com /stock.htm (575 words)

	Lawlink: Treasury Stock (Site not responding. Last check: )
		Treasury Stock is the name given to shares which a company legitimately holds on its share register in its own name.
		The Treasury Stock provisions are an exception to this rule.
		Treasury Stock is a useful device in some circumstances, but a company must carefully observe the provisions of the Act and its constitution in acquiring the shares, retaining them as Treasury, and in subsequent sale of those shares.
	www.lawlink.co.nz /lawbiz/corporate/stock.asp (1019 words)

	Accounting: Contributed Capital and Treasury Stock Review Questions
		Stock issuance costs can be significant in both absolute amount and as a percentage of net proceeds from issuing the stock.
		B. When treasury stock is purchased, an amount equal to the original issuance price is removed from the contributed capital in excess of par account.
		Treasury stock is one of the most common items found in the owners' equity section of the balance sheet.
	www.swlearning.com /accounting/students/oe_capital_rq.htm (1970 words)

	Buy-out Legal Fees and Treasury Stock - - CFO.com
		The most common accounting method is the "cost" method, under which the entire cost of the stock purchase is charged to a "contra-equity" account (i.e., a reduction from total paid in capital) called treasury stock.
		On the other hand, expensing the legal costs on the current income statement, rather than adding to the treasury stock cost, would probably also be within reason, on the grounds that these pertain to a management/ownership dispute and constitutes a recurring, normal period expense.
		You should be aware that, whether expensed or added to the contra- equity (treasury stock) account, most outsiders (e.g., creditors) will assess the entity's net tangible capital as stockholders' equity, net of treasury stock, and thus the impression of the balance sheet strength of the company will not be affected by the choice of accounting.
	www.cfo.com /article.cfm/2997289 (651 words)

	Dual Class Stock and Treasury Stock (Site not responding. Last check: )
		Dual class stock and treasury stock falls along the lines of the fiscal markets capitals, which are raised by companies for the purpose of distributing shares.
		Treasury stocks are shares, which is purchased by public people and is known as issue shares or stocks, yet does not owe.
		Dual class stock and treasury stock differ also, since dual class "two-sides." Dual class stocks caused conflicts within its structure when Class A shareholders were given only one chance to vote, while the B class could vote up to ten times.
	ezinearticles.com /?Dual-Class-Stock-and-Treasury-Stock&id=461151 (654 words)

	AICPA Financial Reporting
		Stock subscriptions that are partially paid and do not share in dividends until fully paid are treated like warrants and included in diluted EPS using the treasury stock method, discussed later.
		In the new statement, the treasury stock method is used for options, warrants and their equivalents with an average market price of the companys stock that is greater than the option or exercise price.
		While Statement no. 128 retains the treasury stock and if-converted methods as the main means of calculating diluted EPS (see the flowchart), the statement introduces two new computational methods, as well as retaining rules for combining or blending the old methods.
	www.aicpa.org /pubs/jofa/aug97/simpli.htm (3864 words)

	Kookmin Bank > English > Investor Relations > Corporate Governance > Stockholders' Info > Dividend/Treasury Stock (147)
		Disposition due to exercise of stock option by a grantees
		Disposition of treasury for the purpose of improvement of capital structure and exercise of stock option by a grantees
		Disposition due to contribution to ESOP and exercise of stock option by grantees
	inf.kbstar.com /quics?page=A006229 (256 words)

	Treasury Stock (Site not responding. Last check: )
		Treasury Stock are issued shares that have been reacquired by the issuing corporation from its stockholders; it is no longer outstanding.
		The maximum amount of treasury shares is limited to 5% of the total market cap.
		When companies feel that their stock is undervalued on the open market, to try to increase the stock price.
	www.12manage.com /description_treasury_stock.html (195 words)

	144 Restricted Stock Loans, Non recourse loans against your stock.
		Whether you need to borrow cash for personal or business purposes, these restricted 144 stock loans can be funded within as little as five business days and are available to insiders, non-affiliates and common restricted shareholders of publicly traded companies on the U.S. exchanges, as well as other major foreign exchanges.
		Whether you need to borrow cash for personal or business purposes, these loans against stock can be funded within as little as five business days and are available to insiders, non-affiliates and common shareholders of publicly traded companies on the U.S. exchanges, as well as other major foreign exchanges.
		Stock Loans can be used for yacht and corporate jet financing.
	www.stocklending.com /treasury-stock.htm (457 words)

	Goal 5
		When the stock is purchased, it is debited to the treasury stock account at the price paid.
		When a stock is split, the shareholders give in their shares and are given more new shares in return in a certain ratio.
		No journal entry is done for a stock split, however, the par value of the stock is decreased and the amount of shares authorized and issued is increased.
	dwc.hct.ac.ae /courses/acct251/goal5.htm (4053 words)

	What is treasury stock?
		Of this amount, the total number of shares owned by investors, including the company's officers and insiders (the owners of restricted stock), is known as the shares outstanding.
		Treasury stocks are shares that were once a part of the float and shares outstanding but were subsequently repurchased by the company and decommissioned.
		These stocks do not have voting rights and do not pay any distributions.
	www.investopedia.com /ask/answers/03/111303.asp (216 words)

	FASB Exposes Stock Option Truth
		Felicitous stock returns might result from the efforts of other actors in the economy and not from the work of the corporate executives.
		In other words, the stock option plan did not really reward a firm's own managers for their successes; instead, they rewarded these executives for the growth in the overall economy, regardless of who provided the impetus for growth.
		That sounds as if it should include treasury stock transactions when such deals are consummated so as to compensate employees upon the exercise of their stock options.
	www.uic.edu /classes/actg/actg516rtr/Readings-Gen/FASB-Exposes-Stock-Option-Truth.htm (1398 words)

	TREASURY - Revenue Administrative Bulletin 1989-51
		Outstanding stock means all stock of record, regardless of class, value, or voting rights, but outstanding stock does not include treasury stock.
		On April 1, 1987 there was a transfer of 2,000 shares of stock from Shareholder A to Shareholder B. Shareholders A and B were full-time employees during the period they had stock ownership.
		On October 1 the stock of A was transferred to Shareholder C. Shareholders A, B and C were full-time employees during the period they had stock ownership.
	www.michigan.gov /treasury/0,1607,7-121-1557-7331--,00.html (1454 words)

	Frequently Requested Interpretations of Rules for Business Combinations Accounted for as Pooling-of-Interests
		Under paragraph 47d of APB 16, shares of a combining company acquired in exchange for recently acquired treasury shares may not be counted toward the 90% threshold because the cash paid for the treasury shares is imputed as consideration for the other company's shares.
		AIN-APB 16 # 20 provides that, absent persuasive evidence to the contrary, all treasury stock purchased in the two years before initiation of a combination and between initiation and its consummation is "tainted" by the presumption that it was purchased for re-issuance to effect the business combination.
		The staff advised the registrant that those transactions are considered to be treasury share transactions that must be evaluated under paragraphs 47d and 48a of APB 16 in connection with any business combination to be accounted for as a pooling of interests.
	www.sec.gov /divisions/corpfin/guidance/cfbcafaq.htm (3806 words)

	An Introduction to the Employee Treasury Stock System
		Publicly listed companies that use employee treasury stock are likewise subject to the provisions of Article 28-2 of the Securities and Exchange Law, under which a public company may buy back its shares on a stock exchange or over-the-counter market, or from securities brokers, and transfer the shares to employees.
		However, for emerging stocks, unlisted stocks, or stocks not traded in the business places of securities firms, performance of (option) contracts shall be by issuance of new shares.
		Comparing the use of treasury stock versus issuing new shares, the main difference is in the direction that funds flow.
	www.pwc.com /Extweb/indissue.nsf/docid/22CD6747306813B8CA256F0F0016341D (897 words)

	Treasury Stock Definition
		Stock reacquired by a corporation to be retired or resold to the public.
		Treasury stock is issued but not outstanding, and is not taken into consideration when calculating earnings per share or dividends, or for voting purposes.
		Using our stock research tool, you have access to our stock tracker, quotes, interactive charts, news, analysis and profile information.
	www.investorwords.com /5066/treasury_stock.html (211 words)

	The Treasury and stock markets are getting back together. - Jul. 30, 2003
		It's made it hard to remember that for years and years stocks and Treasurys ran hand in hand with one another.
		The sharp selloff in Treasurys that began in June is beginning to wear at stock investors nerves.
		Meanwhile, higher yields are making the Treasury market more attractive, and some investors may begin to shift some assets out of stocks to take advantage of that.
	money.cnn.com /2003/07/30/commentary/bidask/bidask/index.htm (429 words)

	Terms: Treasury Stock
		Stock issued by a company but later reacquired.
		It may be held in the company's treasury indefinitely, reissued to the public, or retired.
		Treasury stock receives no dividends and has no vote while held by the company.
	www.nyse.com /lcm/terms/1078416931618.html (37 words)

	Treasury Stock - Total (All Capital) (Site not responding. Last check: )
		A company uses the cost method to account for this stock and shows it on the Balance Sheet as a deduction to equity.
		If a company uses the cost method to account for treasury stock, this item will present actual figures for use in equity balancing models beginning in 1982 on the annual file and 1986, first quarter on the quarterly file.
		When treasury stock is reported as a deduction in the Stockholders' Equity section, this item is the sum of:
	www.compustat.com /support/wi/private_shrd/dataguide/tstk.html (628 words)

	Elimination of Treasury Stock Exemptions
		The Council believes that the New York Stock Exchange's Treasury Stock Exception provides a way for companies to evade owner approval of transactions amounting to changes of control.
		However, treasury shares or shares that were once issued but then reacquired by the company do not count toward this 20 percent threshold.
		The Council believes the issuance of treasury shares should not be treated differently than the issuance of other shares for any purpose under the NYSE's Listing Rules.
	www.cii.org /nyse/treasurystock/index.html (133 words)

	Treasury Stock
		Stock that has been repurchased by the issuing company.
		Treasury stock is created when a company does a share buyback and purchases its shares on the open market.
		For example, if a company merely buys stock to improve financial ratios such as EPS or P/E, then the buyback is detrimental to the shareholders, and it is done without the shareholders' best interests in mind.
	www.investopedia.com /terms/t/treasurystock.asp (270 words)

	UPDATE 2-Japan's M'bishi Chem says may cancel treasury stock \| Health \| Reuters
		With treasury stock equivalent to about 24 percent of its outstanding stock, Mitsubishi Chemical had previously said it had wanted to use the shares in a takeover or merger in the pharmaceutical sector.
		Yoshimura declined to comment further on the potential size of the cancellation but said it may hold onto some treasury stock for other mergers and acquisitions.
		He said it had decided not to use its treasury stock in the deal with Tanabe, as the deal was negotiated from the view of both drug firms being on an equal footing.
	www.reuters.com /article/health-SP/idUST29210420070205 (529 words)

	Telefónica - Information for shareholders and investors - Treasury stock [Corp]
		Telefónica - Information for shareholders and investors - Treasury stock [Corp]
		At 31 December 2006, Telefónica had a total of 75,632,559 shares as treasury stock, representing 1.54% of the Company's share capital.
		Telefónica´s treasury stock position as of July 25, 2007 was 34,471,368 shares representing 0.722% of its current share capital.
	www.telefonica.es /accionistaseinversores/ing/html/accion/autocartera.shtml (84 words)

	Currency & U.S. Treasury Stock Footage And Video - Royalty Free By Footagehouse
		Filmed inside the U.S. Treasury, it includes shots of U.S. currency being printed, being inspected and being sorted and banded for distribution.
		We start the collection with a clip of piles of banded $1.00 bills that are in groups of a $100.00 dollars in a sorter machine.
		FH-125 Currency: Contains 38 clips in full broadcast quality stock footage at 720 x 486 30 fps NTSC resolution.
	www.footagehouse.com /currency.htm (1152 words)

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