Regulations on Business Entity Accounting Handling Article 31
Treasury shares: defined as the shares once issued, later reacquired and still not resold or cancelled by the company. Treasury shares shall be accounted for using the cost method and presented as a deduction from equity. The number of shares shall be noted.
中文原文 商業會計處理準則第31條
庫藏股票，指公司收回已發行股票，尚未再出售或註銷者，應按成本法處理，列為權益之減項，並註明股數。