A corporate buy-back,or the repurchasing of shares,is:

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A corporate buy-back is an example of balance sheet restructuring because it involves the company using its cash reserves to repurchase its own shares, which reduces the number of outstanding shares and therefore improves its financial ratios such as earnings per share and return on equity. It does not directly generate profits nor does it reduce the debt-to-equity ratio, and it is not shown as revenue on the income statement.

A Corporate Buy-Back,or the Repurchasing of Shares,is