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Accelerated share repurchase

A deal where a bank delivers most of a buyback's shares to the company immediately and borrows stock to cover, settling up later at an average price.

An ASR lets a company cut its share count in one day rather than over quarters. The bank borrows shares through securities-lending to deliver them, then buys stock over the following months to return the borrow. Final settlement is based on the average price over that window, usually volume weighted.

The effect on the market is a large immediate reduction in outstanding-shares plus a persistent bid from the bank's hedging for months afterward.

Example: a $1B ASR with the stock at $50 delivers about 16M shares upfront, 80% of the expected 20M. If the vwap over the buying period is $48, the final count is 20.8M and the bank delivers 4.8M more shares at settlement.

Related: share-buyback, vwap, outstanding-shares

See it drawn

Original diagrams for the ideas on this page. Illustrative, not real market data.

Intraday price swinging around VWAPA price line for one trading day weaving above and below a smoother VWAP line, with a band drawn one standard deviation either side of it.INTRADAY PRICE AND VWAPprice9:3012:4516:00+1 SD bandVWAP−1 SD bandIllustrative session. VWAP starts fresh at the open and firms up as the day fills in.
VWAP and its standard-deviation bands. VWAP is the day's average price weighted by how much volume traded at each price, so it shows where the bulk of the day's business was done. The bands sit one standard deviation either side, and price here swings between them all session.

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