Terms used in official statistics

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Own shares


Definition:

Purchased own shares and stocks meant for selling (permissible cases of selling thereof are stated in the Code of Commercial Companies) and for redemption within a year from the balance day. In subsidiaries, shares of stocks of the dominant company are treated similarly to the own shares and stocks. In the case of selling or redemption of own shares (stocks), Article 36a (1-3) of the Act on Accounting shall apply.


Source:
  • Act of 29 September 1994 on Accounting
    Place of publication: (Dz. U. z 2021 r. poz. 217, z późn. zm.)

Contact person on methodology:
Aleksandra Gromek
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