Treasury shares are shares that are issued and outstanding.

Name: Treasury shares are shares that are issued and outstanding.
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Quizplus · Accepted Answer

Treasury shares refer to shares that were previously issued and outstanding, but have been bought back by the company and are being held in its treasury. These shares are not considered to be outstanding, and therefore are not included in the calculation of dividends, voting rights, or earnings per share.

Treasury Shares Are Shares That Are Issued and Outstanding