Business Pitch Dictionary by pitch.dog
Assets, liabilities & equity · Working

Treasury stock

Also called: treasury shares

ELI5

A company's own shares repurchased and held, treated according to the applicable framework.

Used in conversation

“Can you walk me through how treasury stock works in the model?”

Pitch context

You will see “Treasury stock” in financial models, budgets, board packs and investor materials when the discussion reaches assets, liabilities & equity.

Why it matters: In assets, liabilities & equity, different calculation boundaries, periods or accounting treatments can change the number and the decision.

Caution

Calculation, recognition and disclosure can vary by accounting framework, company policy and reporting context.

Connected terms

  • Treasury sharesThe search label “Treasury shares” can route to both entries.
Sources & evidence · 4

Direct term-level sources and supporting source families.