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| | Stock - Wikipedia, the free encyclopedia |
 | | Financing a company through the sale of stock in a company is known as equity financing. | | | A stock exchange is an organization which provides a marketplace (either physical or virtual) for trading shares, where investors (represented by stock brokers) may buy and sell shares in a wide range of companies. | | | As with buying a stock, there is a transaction fee for the broker's efforts in arranging the transfer of stock from a seller to a buyer. |
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http://en.wikipedia.org/wiki/Stock
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| | Treasury stock - Wikipedia, the free encyclopedia |
| | Therefore, common stock is debited and treasury stock is credited. | | | On the balance sheet, treasury stock is listed under shareholder equity as a negative number. | | | When the treasury stock is sold back on the open market, the paid-in capital is either debited or credited if is sold for more or less than the initial cost respectively. |
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http://en.wikipedia.org/wiki/Stock_buyback
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| | Accounting: Contributed Capital and Treasury Stock Review Questions |
| | Treasury stock is one of the most common items found in the owners' equity section of the balance sheet. | | | Stock issuance costs can be significant in both absolute amount and as a percentage of net proceeds from issuing the stock. | | | A. The costs must be accounted for as a reduction in the proceeds of the stock issue. |
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http://www.swcollege.com/accounting/students/oe_capital_rq.htm
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| | Discussion: Treasury Stock and the Cost of Employee Stock Options |
| | But the cost of the treasury stock often is considerably higher than the cash paid to the firm by the employee. | | | The net result is a decline in the value of owners' equity by $50 million, and a reduction in the value of the firm. | | | If treasury stock is not purchased to offset the increase in outstanding shares, then the number of outstanding shares increases significantly and EPS declines. |
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http://www.swcollege.com/accounting/students/oe_retained_reso3.htm
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| | 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. | | | They include management's discussion and analysis, stock price history, and financial data like revenues, expenses, earnings, margins, and balance sheet. |
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http://www.investorwords.com/5066/treasury_stock.html
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| | Buy-out Legal Fees and Treasury Stock - - CFO.com |
| | 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. | | | 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. |
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http://www.cfo.com/article.cfm/2997289
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| | Resources for Contributed Capital and Treasury Stock |
| | Treasury stock reduces the total contributed capital of the firm because cash is paid directly to shareholders in return for their stock. | | | It is debited when the stock is purchased and credited when the stock is reissued. | | | The treasury stock account is a contra OE account. |
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http://www.swcollege.com/accounting/students/oe_capital_reso.htm
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| | Company and Shareholder Agreement Treasury Stock |
| | 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. | | | Because the after tax cost of debt is generally cheaper than that of equity, companies have been seeking methods of reducing their cost of capital by raising greater levels of debt and buying back their shares. | | | However, in order to facilitate the effective management of the treasury stock programme, a company may, at any time, through approval by its shareholders in a General Meeting, re-establish the company's ability to issue up to 5% of new shares for cash without offering such shares to shareholders. |
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http://www.treasurers.org/technical/papers/stockattach.cfm
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| | [No title] |
| | Treasury stock is considered to be an asset because cash is paid for the stock. | | | The cost of treasury stock decreases stockholders’ equity. | | | A company may purchase treasury stock to improve the company’s financial ratios. |
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http://acct.tamu.edu/barrett/quizzes/209-Q7-05b.doc
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| | McDermott - Newsletters - IRS and U.S. Department of the Treasury Grant Stock Option Relief |
| | We also urged the IRS and the Treasury that, if they decided not to follow the same practical approach, additional time should be provided to employers beyond the January 1, 2003, deadline to rework the many computer and payroll tax systems that would be affected by these new withholding and deposit requirements. | | | Recognizing that employers and statutory stock option plan administrators will need adequate time to implement any guidance ultimately provided, the notice also indicates that any imposition of employment taxes should not apply earlier than the January 1 of the year that follows the second anniversary of the publication of final guidance. | | | Likely playing into this administrative relief were the various legislative efforts underway to exempt statutory stock options from payroll taxes. |
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http://www.mwe.com/index.cfm/fuseaction/publications.nldetail/object_id/77DAB1E7-7024-4269-B96A-AF5AA516B2FB
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| | An Introduction to the Employee Treasury Stock System |
| | Comparing the use of treasury stock versus issuing new shares, the main difference is in the direction that funds flow. | | | In practice, however, when companies issue employee stock options, they commonly choose to perform the contracts by issuing new shares, viewing employee treasury stock as a separate incentive scheme. | | | When companies issue employee stock options, they must do so upon a resolution of a board meeting approved by a majority of the directors in attendance, with at least two-thirds of the directors attending. |
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http://www.pwcglobal.com/Extweb/indissue.nsf/docid/22CD6747306813B8CA256F0F0016341D
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| | Treasury Stock - Number of Common Shares |
| | When the company uses the retirement method, equity components are adjusted for the cost of the treasury stock as if the treasury shares had been retired. | | | Common treasury stock held on the asset side of the balance sheet | | | This item includes the number of common treasury stock held on the asset side of the Balance Sheet. |
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http://www.compustat.com/support/wi/private_shrd/dataguide/tstkn.html
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| | * 30 year treasury - (Stock Market): Definition |
| | The 30-year Treasury used to be the benchmark U.S. bond and one of the world's most widely watched financial instruments... | | | exceed the 'risk-free' rate of return (typically chosen to match, e.g., a 30 year treasury bond, which is considered a guaranteed return). | | | A U.S. Treasury debt obligation that has a maturity of 30 years. |
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http://www.mimihu.com/stockmarket/30_year_treasury.html
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| | Market Wire: Koss Corporation Changes Treasury Stock Treatment of Repurchased Employee Shares in Financial Statements |
| | The Company had previously accounted for these transactions as an acquisition of treasury stock, whereas under FIN 44, the Company will treat the expenditures to acquire stock purchased directly from employees who had held the stock for less than six months as a compensation expense. | | | The change will be reflected on the Company's balance sheet as a decrease in taxes payable of $687,687 and an increase in stockholders' investment of $687,687. | | | The Company determined to change reported financial results for the period from June 2001 until June 2003 when, in consultation with its independent auditors, the Company concluded that some previously reported transactions should be accounted for as employee compensation expense rather than as treasury stock transactions. |
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http://calbears.findarticles.com/p/articles/mi_pwwi/is_200402/ai_mark1796710760
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| | TransVio Technology Ventures > Products > Treasury Stock |
| | TransVio understands the challenge with managing corporate treasury items — to provide a strategic investment using the most dormant balance sheet asset in existence, corporate treasury shares. | | | was originally designed to create dividends on public corporations’ treasury stock and insiders’ stock. | | | Gone are the days of missing out on new disruptive technologies because of R&D budget constraints. |
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http://www.transvio.com/stock.html
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| | Treasury Stock, Farmers Capital Bank Corporation |
| | Consistent with the objective of maximizing shareholder value, the Company considers the purchase of its outstanding shares in the current price range to be a good investment of the Company’s available funds. | | | Under these previously announced plans 898,403 shares have been purchased. | | | Frankfort, Kentucky - Farmers Capital Bank Corporation announced today that it intends to purchase up to 300,000 shares of its outstanding common stock. |
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http://www.farmerscapital.com/treasury_stock.htm
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| | Treasury Stock (Assets) |
| | Companies usually report treasury stock as a contra asset in the Shareholders' Equity section. | | | This item excludes treasury stock reported as a contra asset in the Shareholders' Equity section (included in Treasury Stock — All Capital — Total). | | | This item represents the cost of all preferred/preference capital, common/ordinary capital, and other share capital held in treasury (when reported as an asset). |
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http://www.compustat.com/support/wi/private_shrd/dataguide/tsa.html
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| | Treasury Stock |
| | 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. | | | Stock that has been repurchased by the issuing company. | | | These shares don't pay dividends, have no voting rights, and should not be included in shares outstanding calculations. |
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http://www.investopedia.com/terms/t/treasurystock.asp
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| | Treasury Stock |
| | no gain or loss is recognized on treasury stock transactions |
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http://www.business.duq.edu/faculty/bodnar/stock/tsld022.htm
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| | PRESS RELEASE AmeriFund Capital Finance Is First in Industry to Offer Loans on Restricted and Treasury Stock |
| | This is a highly desirable alternative to traditional options because it permits companies to raise funds without the issuance bonds or engagement in the typical equity financing that can be damaging to the value of the securities. | | | AmeriFund Capital Finance, LLC (ACF) is a private financial services firm and proven premier lender within the stock lending industry. | | | The company provides loans on every form of equity ranging from Corporate Treasury Securities (Corporate Financing Programs) to Restricted Securities (Affiliate and Non-Affiliate Programs) and typical Free Trading Stock. |
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http://www.marketwire.com/mw/release_html_b1?release_id=81738
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| | treasury stock |
| | outstanding shares of stock reacquired and held by the issuing corporation. |
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http://www.infoplease.com/dictionary/treasury+stock
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| | Arrvin Stock Management |
| | ARRVIN is a stock market investing system based on The Almighty Formula (Good Stock = Good Business + Good Finances + Good Price). | | | ARRVIN is a systematic approach to stock market investing based on The Almighty Formula which in brief holds that: Good Stock = Good Business + Good Finances + Good Price. | | | The ARRVIN system enables anyone to take charge of his or her stock market investments with confidence and success. |
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http://www.arrvin.com
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| | Treasury stock - Definition of word from Investor Dictionary - Define meaning of Treasury stock |
| | Shares of outstanding stock that has been sold and subsequently repurchased by the issuing firm in the open market or other means. | | | A Half-Century of Returns on Stocks and Bonds: Rates of Return on Investments in Common Stocks and on U.S. Treasury Securities, 1926-1976 | | | Introduction: Public debt operations : An article from: Treasury Bulletin |
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http://www.investordictionary.com/definition/treasury+stock.aspx
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| | Market timing signals for bonds and stocks |
| | Our trading systems are constantly watching international stocks and bonds benchmarks in order to identify important trading opportunities... | | | market timing signals for bond and stock markets - and even mutual funds. | | | so don't miss our current trading signals and stock risk indices. |
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http://www.sniper.at
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| | AHSL plans 5m treasury stock buy-back -DAWN - Business; May 21, 2005 |
| | In the last reported quarter (Jan-March 2005), AHSL made a phenomenal sum of Rs 1.2 billion in after tax profit and earned a staggering amount of Rs1.5 billion in net capital gain on investment. | | | The performance could not have been better, since the reported period included the two week stock market crisis (from March 15 to 28) that saw the KSE-100 index plunge by 2,595 points. | | | AHSL plans 5m treasury stock buy-back -DAWN - Business; May 21, 2005 |
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http://www.dawn.com/2005/05/21/ebr3.htm
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| | The Treasury and stock markets are getting back together. - Jul. 30, 2003 |
| | But now, after so many years in each other's doghouse, the bond and stock markets may be in the process of relinking. | | | Not paying attention to the Treasury market was something that equity investors would pay dearly for. | | | Bond investors, it seemed were worried that the economy was getting overheated, but equity investors thought that was nonsense. |
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http://money.cnn.com/2003/07/30/commentary/bidask/bidask/index.htm
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| | Treasury Stock Loans 144 Stock Loans |
| | Ideal for stock repurchasing, acquisition, expansion, or replacing debt. | | | Also, ask about our high LTV Affiliate stock loans that are superior to Prepaid Variable Forwards, or assistance with funding of stock options. | | | Loan to Values (LTV) of 50 to 70% |
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http://www.nmfinance.com/treasurystockloan.htm
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| | Bank of EnglandPublicationsNews2000Floating Rate Treasury Stock 2001 |
| | In accordance with the terms of the prospectus for the above stock dated 18 June 1996, the Bank of England announces that the rate of interest per annum to be used to determine the interest payment due on 10 July 2000 is 6.04300%. | | | Examples of accrued interest calculations for trading in the secondary market are contained within an Operational Circular (dated 26 November 1998) published by the UK Debt Management Office. | | | The interest amount is calculated by multiplying the annual rate of interest per £100 nominal of stock by the actual number of days in the interest period concerned, dividing by 365 and rounding the resulting figure to the nearest fourth decimal place. |
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http://www.bankofengland.co.uk/publications/news/2000/032.htm
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| | Treasury Stock |
| | Treasury stock has no vote and does not get dividends. | | | Treasury stock - stock that was issued by a company but later was reacquired. |
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http://www.speculativebubble.com/terms/treasurys.shtml
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| | Accounting for Treasury Stock |
| | Scruggs Corporation is authorized to sell 250,000 shares of $5 par common stock. | | | Sold 1000 shares of $10 Par Common Stock for $20/share. |
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http://webpages.marshall.edu/~jakubowski/stkeq1.html
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| | 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. | | | Every company has an authorized amount of stock it can issue legally. | | | Treasury stocks are shares that were once a part of the float and shares outstanding but were subsequently repurchased by the company and decommissioned. |
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http://www.investopedia.com/ask/answers/03/111303.asp
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| | Restricting Retained Earnings by the Purchase of Treasury Stock |
| | Cash dividends and the purchase of treasury stock have a similar effect on assets and stockholders’ equity. | | | Most states restrict the amount of cash dividends and treasury stock purchases to the amount of retained earnings. | | | Restricting Retained Earnings by the Purchase of Treasury Stock |
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http://lab.dce.harvard.edu/summer/econ1900/day10/tsld042.htm
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| | Bank of EnglandPublicationsNews1997Sale by Auction 23.04.97 |
| | Stock allotted to members of the CGO Services will be credited to their accounts by member-to-member deliveries tomorrow if they so requested. | | | Refund cheques, where appropriate, will be sent as soon as possible by post. | | | The Bank of England announces that the auction of £2,000 million of 7% Treasury Stock 2002 has been allotted in full: |
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http://www.bankofengland.co.uk/publications/news/1997/042.htm
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| | Bloomberg.com: Asia |
| | The Tokyo-based bank will sell 80,000 new shares and 400,000 shares held by the bank as treasury stock. | | | Daiwa Securities SMBC Co. and Goldman Sachs Group Inc. will handle the sale. | | | Asian Stocks Advance; Sharp and LG.Philips Pace Technology Stocks Higher |
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http://quote.bloomberg.com/apps/news?pid=10000080&sid=aMNrTMgblFhw
(142 words)
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| | Currency & U.S. Treasury Stock Footage - Royalty Free By Footagehouse |
| | All files come delivered on DVD-ROM disks pre-digitized and ready for direct import to your Avid, Media 100, Final Cut Pro or any other Apple QuickTime based non-linear editing system. | | | This collection features 38 stock footage clips of paper currency and U.S. Treasury. | | | Filmed inside the U.S. Treasury, it includes shots of U.S. currency being printed, being inspected and being sorted and banded for distribution. |
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http://www.footagehouse.com/currency.htm
(1080 words)
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| | Treasury Stock - Glossary - Encyclopedia - Library - VC Experts |
| | Stock issued by a company but later reacquired. | | | Treasury stock receives no dividends and does not carry voting power while held by the company. | | | It may be held in the company's treasury indefinitely, reissued to the public, or retired. |
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http://vcexperts.com/vce/library/encyclopedia/glossary_view.asp?glossary_id=220
(186 words)
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| | Treasury Stock |
| | A corporation’s own stock that had been issued but was subsequently reacquired and is still being held by that corporation. | | | Why would a corporation reacquire its own stock? | | | To increase earnings per share, if shares won’t be reissued soon. |
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http://www.mhhe.com/business/accounting/edmonds_financial/student/olc/graphics/edmonds3fin_s/ch11/slideshows/np/sld031.htm
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| | Treasury Stock |
| | On May 1, 1998 East Corp. reacquired 3,000 shares of its common stock at $55 per share. |
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http://www.clevelandstatecc.edu/Courses/jmeir/ACC2010/Lls11/tsld032.htm
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| | Treasury Stock |
| | On December 3, 1999 East Corp. reissued 1,000 shares of the stock at $75 per share. |
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http://www.clscc.cc.tn.us/Courses/jmeir/ACC2010/Lls11/sld034.htm
(16 words)
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