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The Securities and Exchange Commission of Pakistan (SECP) has revised procedure for repurchase of shares of companies listed on the securities exchange. The SECP has issued SRO 54 (I)/2020 Wednesday to amend Listed Companies (Buy-Back of Shares) Regulations, 2019. The SECP has amended the provisions relating to the maximum holding of treasury shares.

Under the amended regulations, treasury shares shall not at any time exceed twenty percent of the total paid-up share capital of the purchasing company. The SECP has also abolished a condition that the free float of company after the purchase does not fall below twenty five percent of the total paid-up share capital of the purchasing company.

Where the purchasing company has different classes of shares, the treasury shares for any class of shares shall not exceed twenty percent of total issued at any time and paid-up shares of such class of shares. The treasury shares shall be held in the name of the purchasing company in a CDC blocked account in freeze form.

The treasury shares shall not be placed under collateral either directly or indirectly. Any shares allotted as fully paid bonus shares in respect of the treasury shares, shall be treated as treasury shares for the purposes of these regulations and shall be held in the name of the company in CDC blocked account in freeze form, the SECP added.

Copyright Business Recorder, 2020

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