ABNORMAL ITEMS Definition

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ABNORMAL ITEMS see EXTRAORDINARY ITEMS.

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TREASURY STOCK is stock reacquired by the issuing company and available for retirement or resale. It is issued but not outstanding. It cannot be voted and it pays or accrues no dividends. It is not included in any of the ratios measuring values per common share. The presence of treasury stock/shares and a history of stock buyback are indicators that the firm has a sustainable competitive advantage.

CASH DRAW see PROPRIETORS DRAW.

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