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Russian to English translations [PRO]
Accounting | | Russian term or phrase: Собственные акции (доли) | | Does this mean the same as Собственный капитал, i.e. shareholders' equity? |
| Emily JusticeKudoZ activityQuestions: 1280 ( 14 open) ( 6 without valid answers) ( 20 closed without grading) Answers: 62
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| | Repurchased Shares | Explanation:
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". |
| Selected response from:
rns
| Grading comment Makes sense. Thanks.
4 KudoZ points were awarded for this answer |
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The translation workplace 
