회사가 자기주식을 취득하면 취득한 자기주식만큼 자본의 차감 항목으로 기재하고, 자산에서 취득금액을 차감하며, 이후 보유하는 동안 평가손익을 반영하지 않는다.
When a company acquires treasury stock, it is recorded as a deducted item of equity as much as the acquired treasury stock, the acquisition amount is deducted from the asset, and the gain or loss is not reflected during subsequent holding.