The article is the fourth part of objection to the shareholders to determine the price of share repurchase.
文章第四部分“异议股东股份回购价格的确定”。
参考来源 - 异议股东股份回购请求权研究(研究生论文)When the stock repurchase price in the listed company's share repurchase contracts is higher than current average market price of ordinary shares, and diluted earnings per share should be calculated.
当上市公司签订的股份回购合同中所规定的股票回购价格高于当期普通股平均市场价格时,应当计算稀释每股收益。 但由此所造成的每股收益信息披露失真,会使信息使用者无法正确评价上市公司的经营业绩。
参考来源 - 股份回购中每股收益信息披露失真之浅议—《价值工程》—2010年第7期—龙源期刊网Share repurchase is widely used in American capital market as one of the most important way of capital management. Listed companies buy their own shares to reduce the issued stocks and the capital stocks.
股本回购是美国成熟的资本市场上普遍采用的一种资本运作方式,通过回购上市公司流通在外的股份,可以收缩股本,改善股本结构,提高每股收益。
参考来源 - 中美上市公司股本回购问题比较研究·2,447,543篇论文数据,部分数据来源于NoteExpress
以上来源于: WordNet
The company looks to moderate its share repurchase program.
公司期望减缓它的股票回购计划。
If shareholders do not approve the share repurchase, the offer must lapse.
如果股东不批准该项股份购回,要约便须失效。
The share repurchase authorization is effective immediately and remains in effect for one year.
此项股份回购批准即时生效,有效期为一年。
So, that's the basic insight in Modigliani and Miller, that share repurchase and dividend are really interchangeable; it's just all a conceptual difference.
这即是莫迪利阿尼和米勒命题的内涵,股票回购和分红彼此是可替代的,只是概念上有所不同
With share repurchase, the number of shares goes down, and if they don't do share repurchase the number of shares doesn't go down.
如果是股票回购,总股数降低,如果他们不进行股票回购,总股数不减少
So, you would avoid paying dividends and, therefore, switch to share repurchase as your method.
你应该避免分配股利,因此改为股票回购
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