# Treasury Stock

*Accounting & Reporting — Finicade finance glossary*

Treasury stock is a company's own shares that it has repurchased and holds rather than cancelled. It's shown as a negative item inside equity, since the company effectively returned capital to owners. Treasury shares carry no vote and receive no dividend, and reissuing them — often to satisfy employee equity grants — is what quietly offsets much of the share-count reduction a buyback appears to achieve.

**Also known as:** treasury shares, buyback shares, own shares held

**Related terms:** [Share Buyback](https://finicade.com/glossary/share-buyback), [Shareholders' Equity](https://finicade.com/glossary/shareholders-equity), [EPS (Earnings Per Share)](https://finicade.com/glossary/eps), [Retained Earnings](https://finicade.com/glossary/retained-earnings), [Dilution](https://finicade.com/glossary/dilution)

Source: https://finicade.com/glossary/treasury-stock