Confirmation method of the ownership of the company's repurchased shares: the company repurchases shares due to the reduction of registered capital, company merger and other reasons. The repurchased shares are owned by the company; If it is repurchased because of the employee stock ownership plan or equity incentive, the repurchased equity will be owned by the employee in the future.
Legal objectivity:
Company Law of the People's Republic of China
Article 178
When a limited liability company increases its registered capital, the contribution of the newly-increased capital subscribed by shareholders shall be implemented in accordance with the relevant provisions of this Law on the contribution of limited liability companies. When a joint stock limited company issues new shares to increase its registered capital, shareholders shall subscribe for new shares in accordance with the relevant provisions of this Law on the establishment of a joint stock limited company and the payment of shares.
company law
Article 178
When a limited liability company increases its registered capital, the contribution of the newly-increased capital subscribed by shareholders shall be implemented in accordance with the relevant provisions of this Law on the contribution of limited liability companies. When a joint stock limited company issues new shares to increase its registered capital, shareholders shall subscribe for new shares in accordance with the relevant provisions of this Law on the establishment of a joint stock limited company and the payment of shares.