Читать книгу Corporate Finance For Dummies онлайн

80 страница из 96

Like preferred shares, common shares give their holders the right to receive dividends and obtain company information upon request, but unlike preferred shares, common shares also come with voting rights that can influence company policy. The balance sheet treats common shares similarly to how it treats preferred shares in that the common shares section must list the number of shares outstanding, the number of shares authorized, and their par value.

Treasury shares are shares of common stock that the issuing company has repurchased (a common behavior when a company believes the share price of the stock will increase with decreased shares available to investors). Companies often hold on to treasury shares in an attempt to drive up their own share price with the goal of reselling the shares at a profit. Companies aren’t required to list as much information about these shares on the balance sheet, but they do have to include total value of shares.