Apr 16, 2021 12:12
3 yrs ago
14 viewers *
English term
Treasury shares reserve
English to Polish
Bus/Financial
Finance (general)
Pozycja w bilansie.
Proposed translations
(Polish)
3 +1 | rezerwa na udziały własne | Leszek Pietrucha |
4 | Akcje zarezerwowane dla Skarbu Państwa | Rafal Kwiatkowski |
References
What Is Treasury Stock (Treasury Shares)? | geopiet |
Proposed translations
+1
4 hrs
Selected
rezerwa na udziały własne
Z tekstu dla pytania "piętro wyżej" wynika, że chodzi o udziały własne nabywane przez spółkę w celu przydzielenia pracownikom. I takie tłumaczenie jest w Słowniku rachunkowości itd R. Kozzierkiewicz
4 KudoZ points awarded for this answer.
Comment: "Dziękuję."
Reference comments
1 hr
Reference:
What Is Treasury Stock (Treasury Shares)?
Treasury stock, also known as treasury shares or reacquired stock refers to previously outstanding stock that is bought back from stockholders by the issuing company. The result is that the total number of outstanding shares on the open market decreases. These shares are issued but no longer outstanding and are not included in the distribution of dividends or the calculation of earnings per share (EPS).
- https://www.investopedia.com/terms/t/treasurystock.asp
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Note added at 1 hr (2021-04-16 13:49:48 GMT)
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- https://www.investopedia.com/ask/answers/what-is-treasury-st...
- https://www.investopedia.com/terms/t/treasurystock.asp
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Note added at 1 hr (2021-04-16 13:49:48 GMT)
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- https://www.investopedia.com/ask/answers/what-is-treasury-st...
Discussion
KSH
Spółka może finansować nabycie lub objęcie emitowanych przez nią akcji, o ile uprzednio utworzyła na ten cel kapitał rezerwowy...
Art. 363. Warunki nabywania akcji własnych przez spółkę
https://lexlege.pl/ksh/rozdzial-2-prawa-i-obowiazki-akcjonar...
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A treasury stock or reacquired stock is stock which is bought back by the issuing company, reducing the amount of outstanding stock on the open market ("open market" including insiders' holdings).
https://en.wikipedia.org/wiki/Treasury_stock