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1 резерв погашенного акционерного капитала
нераспределяемый резерв (undistributable reserve), формируемый При Погашении (redemption) акций или покупке компанией своих акций для предотвращения уменьшения акционерного капитала (share capital) и защиты интересов кредиторов (creditors). См. также (capital redemption reserve fund) - фонд формирования резерва погашенного акционерного капитала
Специализированный русско-английский словарь бухгалтерских терминов > резерв погашенного акционерного капитала
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2 заёмный капитал
1) Economy: borrowed capital, capital loans, credit capital, debenture capital, dept capital, loan capital, long-term debt, outside capital2) Accounting: creditor's equity, creditors' equity, debenture capital (полученный от продажи необеспеченных облигаций)3) Banking: borrowed funds, debt capital, loan fund capital, (Совокупный) TOL (total outside liabilities)4) EBRD: debt5) Gold mining: liabilities (обязательные выплаты) -
3 капитал заемный
borrowed/debenture/loan capital, creditors' equity
См. также в других словарях:
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