NO.PZ2016012102000056
问题如下:
Gama Company has 160,000 shares of common stock authorized. The number of shares issued is 88,000 and the number of share outstanding is 75,000. The number of shares of treasury stock Gama Company has is:
选项:
A.13,000.
B.88,000.
C.75,000.
解释:
treasury shares = 88,000 - 75,000 = 13,000
回购后的股份不是也回到authorized的大池子里吗,未来公司才能对这部分treasury shares进行再处置(出售或转让等)。在美国以特拉华州公司法为例,虽然就回购后股份单独有个treasury shares的定义,但其法律关系地位基本等同于authorized but unissued shares。
想了解下,在CFA或会计处理中,区分库藏股和authorized but unissued股份的意义是什么?