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Treasury Stock - Common

What does Treasury Stock Common mean?

Treasury Stock – Common represents common stock owned by the issuing company or its consolidated subsidiaries. Treasury stock is recorded at purchase cost, which is inclusive of par value, additional paid-in capital and retained earnings.

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p> As Treasury Stock – Common is a contra account against common stock; it is compiled as a negative figure. Treasury Stock – Common includes:

  • Own stock in treasury
  • Reacquired common stock/beneficiary interest unit/limited partnership units
  • Own Shares held by subsidiaries, trustee, escrow

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p> Treasury Stock – Common [QTSC] excludes:

  • Own preferred stock (classified as Treasury Stock – Preferred)
  • Common shares owned by ESOP (classified as ESOP Debt Guarantee)





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