Treasury Shares

/ˈtrɛʒəri ʃɛərz/

Definitions

  1. (n.) Shares that a corporation has issued and subsequently reacquired but not cancelled, held in its own treasury for potential reissue or retirement.
    The company held treasury shares to facilitate future employee stock options.

Forms

  • treasury shares
  • treasury share

Commentary

Treasury shares do not carry voting rights or dividend entitlements; their treatment varies by jurisdiction and corporate bylaws.

This glossary is for general informational and educational purposes only. Definitions are jurisdiction-agnostic but reflect terminology and concepts primarily drawn from English and American legal traditions. Nothing herein constitutes legal advice or creates a lawyer-client relationship. Users should consult qualified counsel for advice on specific matters or jurisdictions.

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