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SIE: Equity Securities
SIE practice questionmediumTreasury Stock

What happens to a company’s outstanding shares when it repurchases and holds treasury stock?

  1. AOutstanding shares decrease✓ Correct answer
  2. BShares are reissued automatically
  3. CNo impact on outstanding shares
  4. DOutstanding shares increase
Explanation

Why AOutstanding shares decrease

Treasury shares are not counted as outstanding; repurchasing reduces the outstanding total. They do not reissue automatically, nor does it increase totals.

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