It refers to a special purpose company to buy back its own and without cancellation of the issued shares. The company can buy back its own principle, the company's stock, so as not to reduce the statutory capital and guarantees against creditors, so only in special circumstances, before allowing the company to buy back Division. By the company to shareholders repurchased shares, these shares to the public by the company reissued or canceled, or held indefinitely by the company, no treasury stock dividend income, nor the right to vote.