库藏股是公司购回的已发行的股票。
Stock that a corporation has issued and later reacquired called Treasury stock.
库藏股已发行在外的，随后又被公司收回的，但未注销的股份。
Shares of a corporation's stock which have been issued and then reacquired , but not canceled.
如何解决这一现象带来的诸多问题，仿照国外设立库藏股制度成了大势所趋。
There is a trend to imitate the treasury stock system in foreign countries to solve problems coming out from that phenomenon.
因此，库藏股业务导致的股东权益的变化，均作为缴入股本的变化，不包含在净收益的计算中。
Thus, any changes in stockholders' equity resulting from treasury stock transactions are regarded as changes in paid-in capital and not included in the measurement of net income.
公司在股票回购完成后可以将所回购的股票注销，也可以将回购的股份作为“库藏股”保留，但不参与每股收益的计算和收益分配。
The firms can logout the shares or hold them as the treasury stock after repurchase. But these shares can't participate in calculation return per share and distribution proceeds.
公司在股票回购完成后可以将所回购的股票注销，也可以将回购的股份作为“库藏股”保留，但不参与每股收益的计算和收益分配。
The firms can logout the shares or hold them as the treasury stock after repurchase. But these shares can't participate in calculation return per share and distribution proceeds.
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