Treasury shares (Section 22.16, 2025)
Treasury shares are the equity instruments of an entity that have been issued and subsequently reacquired by the entity. An entity shall deduct from equity the fair value of the consideration given for the treasury shares. The entity shall not recognise a gain or loss in profit or loss on the purchase, sale, issue or cancellation of treasury shares.

ពន្យល់បន្ថែមនិងសង្ខេប៖

Treasury Shares — ភាគហ៊ុនដែលក្រុមហ៊ុនទិញត្រឡប់មកវិញ

1. និយមន័យ

Treasury shares គឺជា ភាគហ៊ុនរបស់ក្រុមហ៊ុនដែលក្រុមហ៊ុនបានចេញផ្សាយរួច ហើយបន្ទាប់មកក្រុមហ៊ុនបានទិញត្រឡប់មកវិញ។

និយាយឱ្យងាយយល់៖

Company issues shares → Shareholder buys shares → Company buys its own shares back → Treasury shares

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2. Accounting Treatment

តាម Section 22.16៖

• ក្រុមហ៊ុនត្រូវ កាត់ចេញពី Equity នូវ Fair value of consideration paid សម្រាប់ទិញ Treasury shares។
• មិនត្រូវទទួលស្គាល់ Gain ឬ Loss ក្នុង Profit or Loss ពីការទិញ លក់ ចេញផ្សាយ ឬលុបចោល Treasury shares ទេ។

ចំណុចសំខាន់

Treasury shares = Deduction from Equity

មិនមែន៖

❌ Asset
❌ Expense
❌ Gain/Loss in Profit or Loss

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3. Example 1 — Company purchases its own shares

ABC Ltd ទិញភាគហ៊ុនរបស់ខ្លួនត្រឡប់មកវិញ 10,000 shares ក្នុងតម្លៃ $5 ក្នុងមួយហ៊ុន។

Calculation

Treasury shares = 10,000 × $5 = $50,000

Journal Entry

Explanation

ABC បានចំណាយ Cash $50,000 ដើម្បីទិញភាគហ៊ុនរបស់ខ្លួនត្រឡប់មកវិញ។

ដូច្នេះ៖

Equity decreases by $50,000

មិនមាន Expense $50,000 ទេ។

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4. Example 2 — Company buys shares above original issue price

ABC Ltd previously issued shares for $4 per share.

Later, ABC buys back its own shares for $6 per share.

Suppose it buys 10,000 shares.

Calculation

Purchase price:

10,000 × $6 = $60,000

Journal Entry

Even though the shares were originally issued for $4 and repurchased for $6:

Do NOT record the $20,000 difference as a loss.

There is no loss in Profit or Loss.

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5. Example 3 — Company later sells Treasury Shares

ABC has treasury shares with a carrying amount of $60,000.

Later, ABC sells those treasury shares for $70,000.

Cash received

$70,000

Treasury shares previously deducted

$60,000

Difference:

$70,000 − $60,000 = $10,000

But:

❌ Do not record $10,000 as Gain in Profit or Loss.

The transaction is treated within Equity.

Journal Entry

The $10,000 is not income.

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6. Example 4 — Company cancels Treasury Shares

ABC has treasury shares costing $50,000.

ABC decides to cancel those shares.

The cancellation is an equity transaction.

❌ No expense
❌ No loss in Profit or Loss

The relevant share capital and other equity balances are adjusted according to the applicable requirements.