What the document covers
The guide records cancellation or disposal of treasury shares and resulting changes to capital and holdings. These outcomes should be identified before selecting the transaction.
Specific requirements and implications
The guide distinguishes cash sales, employee-scheme transfers, acquisition consideration and cancellation, each with its own number of shares and date. After choosing the event, the filer updates treasury and ordinary-share totals and any affected shareholder or group holdings. Currency and paid-up amounts also need reconciliation. A cancellation should not be described as a sale, and a transfer may require recipient holdings to be recorded before the final declaration is submitted.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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