Buy-back akcji własnych w celu ich umorzenia
Buy-back Shares for the Purpose of Their Redemption

Summary/Abstract: Buyback of shares, with the aim of their redemption, is an alternative to a cash dividendtransfer method of the capital of a company to its shareholders. In the most developed capitalmarkets the importance of buy-back shares is significantly growing at the expense of the paymentof cash dividends. The main objective of this research is to analyze and assess the scale of the useof buyback on the Stock Exchange in Warsaw as a method of distributing cash to shareholders.The analysis of the study shows that, the buyback of own shares on the Warsaw Stock Exchangeare carried out relatively rarely.

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