# Share, mandatory redeemable share

- Canonical URL: https://www.gerhardmerk.de/share-mandatory-redeemable-share
- Post ID: 588560
- Modified: 2023-07-25T21:11:50+00:00
- Language: en

## Definition

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. Attention: The financial encyclopedia is protected by copyright and may only be used for private purposes without express consent! 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/

## Machine-readable

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