1、

If there is no additional paid-in capital from previous treasury stock transactions, the excess of the cost of the treasury shares over the reissue price may be recorded as a debit to retained earnings.

如果以前的超面值缴入股本&库藏股业务账户没有余额,库藏股成本超过再发行价格的部分可以作为留存收益的借项。

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2、

These shares have not been cancelled and are being held as treasury shares.

这些股权并未被取消,而是作为基金份额持有.

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3、

Treasury shares may be held indefinitely or may be issued again at any time.

库藏股票可以无限期持有,也可以在任何时候重新发行.

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4、

Notice that no gain or loss is recognized on treasury stock transactions, even when the shares are reissued at a price above or below cost.

需注意,不管再发行价格高于或低于成本,库藏股业务的确认既不盈利也不亏损。

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5、

Share Repurchase by Listed Companies is the act of listed companies to buy back its emitted shares, then cancel the repurchased shares or hold them as "treasury stock".

上市公司股份回购是上市公司通过一定的方式购回本公司发行在外的股份并予以注销或库藏的行为。

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6、

The total includes debt as well as preferred shares of stock in AIG held by the Treasury Department.

总数包括债务还有财政部拥有的美国国际集团优先股股份。

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7、

Amex said the equity offering followed additional guidance from the Federal Reserve that made raising funds in the public equity markets a precondition for buying back the Treasury's preferred shares in the company.

美国运通表示,股票发行遵循了美联储(Fed)的附加指引。根据该指引,在公共股票市场募资是回购美国财政部所持公司优先股的前提条件。

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8、

US banks can still pay dividends, if only in shares, although any increase in the pay-out in the first three years will require Treasury approval.

而只要是以股票形式,美国银行仍可以支付股息,尽管在前3年,增加任何派息都须美国财政部(Treasury)的批准。

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9、

However, Fannie and Freddie shares plunged more than 80 per cent to less than$ 1 as investors judged that the Treasury plan would all but wipe out the common equity.

然而,房利美和房地美股价下挫逾80%,至1美元以下,因投资者判断,美国财政部的计划将导致普通股被消灭殆尽。

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10、

Becoming treasury secretary, however, allows Mr Paulson to sell his shares without penalty or embarrassment.

然而成为财政部长能使Paulson毫无顾忌的抛售股票.

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11、

'Management need to rebuild credibility across the board,' said Brad King, a portfolio manager at fund manager Armytage Private, which owns Treasury Wine shares.

基金管理公司Armytage Private的投资组合经理金(Brad King)说,管理层需要重建整个公司的信誉。该公司持有Treasury Wine的股票。

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12、

Under yesterday's agreement, the US Treasury will sell up to$ 5bn of the bank's shares, reducing its 34 per cent stake in the lender to below 30 per cent.

根据昨日达成的协议,美国财政部将出售至多50亿美元的花旗股份,把在该行的持股比例从34%降至30%以下。

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13、

Treasury stock does not carry the rights of outstanding common shares, such as voting rights and the right to receive dividends.

库存股不附带流通股的权力,诸如投票权和分红权。

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14、

Share repurchase refers to a company buying back its own shares that were issued to the public before and writing off them or holding them as treasury stock.

股份回购是指公司将可以使用的资金用于购回本公司已发行在外的股份,或作为库存股持有,或予以注销,从而达到减资或调整股份结构的目的。

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