Dr. Carlos F. Márquez Linares Dr. Enrique F. Quero Gervilla Doctoral Programme in Languages, Texts and Contexts Faculty of Translation and Interpreting university of granada

Direct equivalent

(Owner of record) Зарегистрированный владелец (Lingvo Economics)

Zaregistrirorvannyj vladelec
L.t.: a registered owner
Ruscorpora: general meaning
10.	Direct equivalent (general meaning) (Owner of record) Собственник (Lingvo Economics)
	Sobstvennik
	L.t.: owner
	Ruscorpora: general meaning
RECOMMENDED TRANSLATION: Pure DT (Лицо), зарегистрированное в реестре акционеров (Lico), zaregistrirovannoje v reestre akcionerov

L.t.: (a person/entity) registered in a shareholder registry

65. 
    Treasury shares, treasury stock
    

US term for corporate stock reacquired by the issuing firm to (1) hold in its control to frustrate a takeover attempt, (2) reissue it to the public at a later date for a better price, (3) cancel (retire) it to reduce number of outstanding shares and thus increase earnings per share. When held by the issuing firm, treasury stock accrues no dividend and has no voting power. It is recorded in the issuer's books at its acquisition cost (called cost method) or at its par value (called par value method). In either case, retained earnings equal to its acquisition cost are appropriated. In the issuer's balance sheet, it is shown as a deduction in arriving at stockholders' eaqnuditiys, ignored when computing the ratios that measure value per common stock (Business Dictionary).
See T-bills.

1.