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Shares that are not issued form part of the company’s treasury stock.

Ownership in the companies, Berkshire said this week, has reached 8.5% excluding shares of treasury stock.

Japan's largest advertising agency, last week said it would raise about 120 billion yen from the sale of new shares and treasury stock to help pay down debt for an acquisition.

Telefonica, which plans to cut debt to under 47 billion euros by the end of 2013, has disposed of 40 percent of its Central American assets its treasury stock so far this year.

The company has sold all its treasury stock and 40 percent of its central American businesses to slash debt this year.