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Treasury shares

Shares in a company’s own share capital which the company itself owns and which can be sold to investors to raise new funds.

Shares in a company’s own share capital which the company itself owns and which can be sold to investors to raise new funds.

Treasury shares only come into existence when a company buys back shares.  Instead of cancelling the shares (i.e. they cease to exist) they are held ‘in treasury’ by the company and can be sold at a later date to raise new funds.

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