View source for Share buy-back

The process of a company buying back its own shares.  This reduces the number of shares in existence and, potentially, increases unit share price.  

National regulations determine how the shares bought in this way must be treated. 

The process is widely used to adjust capital structure by reducing the proportion of equity.


== See also ==
* [[Buy-in]]
* [[Equity]]
* [[Treasury shares]]

[[Category:Corporate_finance]]