Glossary entry (derived from question below)
Russian term or phrase:
Собственные акции (доли)
English translation:
Repurchased Shares
Added to glossary by
Emily Justice
Apr 26, 2011 10:57
13 yrs ago
3 viewers *
Russian term
United Kingdom
Собственные акции (доли)
Russian to English
Other
Accounting
Does this mean the same as Собственный капитал, i.e. shareholders' equity?
Proposed translations
(English)
| 3 | Repurchased Shares |
rns
|
| 4 +2 | Treasury shares |
erika rubinstein
|
Proposed translations
8 hrs
Selected
Repurchased Shares
Выкупленные у акционеров акции учитывают на счете 81 "Собственные акции (доли)".
— http://www.platinalog.ru/topic2868.html
As the inverse is obviously true, "Собственные акции (доли)" = "Repurchased Shares" rather than Treasury Shares.
In more detail:
The company either retires the repurchased shares or keeps them as treasury stock, available for re-issuance.
— http://en.wikipedia.org/wiki/Share_repurchase
Счет 81 "Собственные акции (доли)" предназначен для обобщения информации о наличии и движении собственных акций, выкупленных акционерным обществом у акционеров для их последующей перепродажи или аннулирования.
— http://www.buh.ru/document-285
As "Собственные акции (доли)" are intended for "последующей перепродажи или аннулирования" they become Treasury Shares only if none of them is retired/cancelled and this is obviously not always the case, hence "Собственные акции (доли)" are equivalent to Treasury Shares only as a special case and in general means "Repurchased Shares".
— http://www.platinalog.ru/topic2868.html
As the inverse is obviously true, "Собственные акции (доли)" = "Repurchased Shares" rather than Treasury Shares.
In more detail:
The company either retires the repurchased shares or keeps them as treasury stock, available for re-issuance.
— http://en.wikipedia.org/wiki/Share_repurchase
Счет 81 "Собственные акции (доли)" предназначен для обобщения информации о наличии и движении собственных акций, выкупленных акционерным обществом у акционеров для их последующей перепродажи или аннулирования.
— http://www.buh.ru/document-285
As "Собственные акции (доли)" are intended for "последующей перепродажи или аннулирования" they become Treasury Shares only if none of them is retired/cancelled and this is obviously not always the case, hence "Собственные акции (доли)" are equivalent to Treasury Shares only as a special case and in general means "Repurchased Shares".
4 KudoZ points awarded for this answer.
Comment: "Makes sense. Thanks."
+2
1 min
erika rubinstein
Native in Russian
Interp, trans, proof, PR, research, writ
Native in: Russian 
, German
Works in: English to Russian, German to Russian, Russian to German, and 13 more.
Related KudoZ points
:
3
Treasury shares
Peer comment(s):
| neutral |
David Knowles
: but treasury shares are repurchased shares - it's not clear these are repurchased (выкупленные собственные акции)
10 mins
|
| agree |
Sergey Gorelik
: они же казначейские
44 mins
|
| agree |
cyhul
16 hrs
|
Reference comments
3 hrs
Reference:
Собственные акции - treasury shares - stock that has been bought back by the issuing corporation and is available for retirement or resale; it is issued but not outstanding; it cannot vote and pays no dividends
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