Share in a stock corporation that – on a certain date or – upon the occurrence of a certain event – such as: The share is contractually subject to mandatory redemption by the corporation, either by payment in cash or by transfer of assets of the corporation. – Under FSAS 150, shares with a right of redemption are to be recorded as a liability. According to SFAS 128, issued shares with a right of return may not be counted in the denominator as issued shares when calculating earnings per share.

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University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec.
Professor Dr. Eckehard Krah, Dipl.rer.pol.
E-mail address: info@ekrah.com
https://de.wikipedia.org/wiki/Gerhard_Ernst_Merk
https://www.jung-stilling-gesellschaft.de/merk/
https://www.gerhardmerk.de/

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