有關註銷庫藏股減資 - 股票
By Olivia
at 2012-10-13T22:12
at 2012-10-13T22:12
Table of Contents
推 timezone :這是有良心的公司才會做的事 08/31 21:46
骯髒事我看太多了,只是我選擇沉默 → timezone :公司手上太多現金才會買庫藏股 08/31 21:47
我看過缺錢的還是拚命買啊,公司不是都那麼理性 → timezone :很多上市公司的老闆公司有錢就自己開間 08/31 21:48
→ timezone :空頭公司 然後拿公司的錢去轉投資這間公司 08/31 21:49
→ timezone :變相把公司賺的錢放到自己口袋 08/31 21:50
→ timezone :你這間註銷庫藏股 讓股本變小 淨值上升 08/31 21:51
這句有問題 買在淨值之上大大影響公司淨值
能保證的只有股本會變小
推 timezone :分母變少eps變高不花你半毛錢 你覺的是好還是壞 08/31 21:53
庫藏股是全體股東買單誰跟你說不用成本呢? → IanLi :樓上回答謬誤太多...... 09/01 04:05
有這麼多問題我才推這句希望您多思考 推 timezone :不然樓上開示一下啊 不要只會嘴泡 09/01 10:09
推 timezone :不過會這樣做 也不是最好的 公司有錢 09/01 10:13
推 timezone :應該是要拿去擴廠之類的 用錢生錢 才能創造更大利益 09/01 10:15
→ timezone :可能他對未來前景不明 不敢投資 才會醬做 09/01 10:15
不多思考怎就先罵起別人來了呢? 肚子很餓快快打玩吃晚餐去 囧
買進庫藏股
借 庫藏股(股東權益減項)
貸 現金(花錢買進股票)
註銷庫藏股
借 股本(減少股本)
借 資本公積-發行溢價(沖抵買進溢價)
若不夠沖抵
借 保留盈餘(不夠沖抵時只好拿盈餘來沖)
貸 庫藏股(減少帳上庫藏股)
因此除非買進價格低於公司每股淨值或低於票面,不然高額溢
價是大家要買單的,若搭配是為特定人出脫,真是的一群洗碗
工在哪拍手叫好。
以下為某實例
買回金額8,509,335,774元 單價850.93元
100Q2財報淨值83,368,802千元 股本8,620,561千元(含未分配股利)
每股淨值96.7元
有75.43億高於每股淨值的溢價全體股東要攤
以減資後股本8,520,521,700元來算每股攤銷8.85元
這只是概算
而股東權益變動表揭示
項 目 普通股股本 資本公積 未提撥保留盈餘
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100年度
庫藏股註銷 (100,000) (194,842) (8,214,494)
這是不是無成本的請自行判斷。
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