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1 qualifying distribution
квалифицированное распределение
Наделение члена компании дивидендами или другими ее активами, с которых, согласно Закону о подоходном налоге и налоге на корпорации 1988 г., следует платить авансовый налог на корпорации.
[ http://www.vocable.ru/dictionary/533/symbol/97]Тематики
EN
Англо-русский словарь нормативно-технической терминологии > qualifying distribution
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2 qualifying distribution
фин. условное распределение* (распределение прибыли компании, которое приводит к уплате авансового налога на корпорацию; к такому распределению относятся: выплата дивидендов; распределение активов компании между акционерами, кроме возврата акционерам внесенного капитала; выпуск привилегированных акций с правом выкупа; выпуск бесплатных или льготных акций для распределения между акционерами)See:Англо-русский экономический словарь > qualifying distribution
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3 QUALIFYING DISTRIBUTION
(квалифицированное распределение) Наделение члена компании дивидендами или другими ее активами, с которых, согласно Закону о подоходном налоге и налоге на корпорации 1988 г., следует платить авансовый налог на корпорации.Финансы: англо-русский толковый словарь > QUALIFYING DISTRIBUTION
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4 qualifying distribution
English-russian dctionary of diplomacy > qualifying distribution
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5 qualifying
прил.1) общ. квалификационный, отборочныйqualifying requirements [standards\] — квалификационные требования [стандарты\]
See:2) общ. = qualified 2),There will be no disposal for tax purposes on entering a qualifying securities lending transaction.
See:3) общ. условный (напр., о размере прибыли, который зависит от метода ее расчета)Syn:qualified 3)See:
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6 qualifying
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7 qualifying loss
учет условный убыток* (убыток от хозяйственной деятельности, возникающий в текущем периоде в результате подсчета прибылей и убытков организации в соответствии с принятыми ею принципами налогообложения прибыли)See: -
8 advance corporation tax
сокр. ACT гос. фин., брит. авансовый корпоративный налог, авансовый платеж корпоративного налога* (налог, уплачиваемый при осуществлении условного распределения прибыли, напр., при выплате дивидендов; рассчитывался как сумма выплат, умноженная на частное от деления базовой ставки налога на чистый доход акционеров; напр., при ставке в 20% сумма дивидендов умножается на 20/80; уплаченные суммы учитывались при исчислении общего налога на корпорацию; был отменен 6 апреля 1999 г.)See:shadow advance corporation tax, mainstream corporation tax, corporation tax, qualifying distribution, tax credit
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abbrev.: ACT авансовый корпорационный налог (Великобритания): налог, уплачиваемый при выплате дивидендов и равный сумме нетто-дивидендов, умноженной на частное от деления базовой ставки подоходного налога на чистый доход акционеров (напр., при ставке в 30% сумма нетто-дивидендов умножается на 30/70); уплаченные суммы учитываются при исчислении налогов на акционеров, т. е. они получают налоговый кредит; см. corporation tax;* * ** * *один из компонентов системы налогообложения с условным начислением; уплата личного подоходного налога акционера на дивиденд и налога компании на прибыль за тот период, за который выплачены дивиденды abbrАСТАнгло-русский экономический словарь > advance corporation tax
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9 requirement
1) требование; необходимое условие2) pl технические требования•- communication requirement
- data requirements
- distribution requirements
- domain requirements
- entry capital requirement
- expression of requirements
- functional requirement
- memory requirement
- mil-spec requirement
- minimum system requirements
- operating requirements
- performance requirements
- qualifying requirement
- resource requirements
- sales requirement
- storage requirement
- system requirements
- technical requirements
- upstream requirement
- user target requirements
- world-oriented requirementEnglish-Russian dictionary of computer science and programming > requirement
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10 time
время; срок; дата; продолжительность; период; темп; производить расчет времени; согласовывать ( действия) по времени, хронометрироватьnuclear weapon reaction time (from target acquisition to delivery) — время реагирования систем доставки ЯО (от обнаружения цели до нанесения ЯУ)
time on target (air) — ав. время нанесения удара по цели; время аэрофотосъемки цели
time on target (artillery) — время открытия одновременного сосредоточенного огня (различными артиллерийскими системами)
— buy time— datum time ASW— fire time nuclear— fuze running time— go time— interception time— lag time— launching time— road clearance time— setting-up time— win time -
11 period
nпериод, срок; время
- accrual period
- accounting period
- actual period
- additional period
- adjustment period
- annual accounting period
- apprehensive period
- assessment period
- audit period
- availability period
- average period
- average collection period
- bailout period
- base period
- bidding period
- blocked period
- blocking period
- breaking-in period
- broken period
- budgeting period
- business period
- busy period
- calendar period
- collection period
- collection period on debts
- commissioning period
- commitment period
- comparable period
- compensation period
- consignment period
- contractual period
- convention priority period
- conversion period
- cooling-off period
- credit period
- crediting period
- credit repayment period
- crisis period
- current period
- cycle period
- delivery period
- depression period
- design period
- discount period
- disinflation period
- dispatch period
- drawdown period
- earning period
- economic period
- effective period
- emergency period
- employment period
- erection period
- evaluation period
- execution period
- exhibition period
- expired period
- exploration period
- extended period for filing
- filing period
- financial period
- fiscal period
- fixed period
- fixed assets turnover period
- full period
- grace period
- guarantee period
- guarantee-covered period
- holding period
- idle period
- implementation period
- inaction period
- indefinite period
- indemnity period
- indicated period
- inexpired period
- inflationary period
- installation period
- insurance period
- insured period
- interest period
- interest capitalization period
- interest paying period
- introduction period
- inventory period
- lease period
- leasing period
- licence period
- life period of capital
- loading period
- long period
- long-run period
- maintenance period
- maturity period
- maximum period
- minimum period
- motion period
- negotiation period
- nonextendable period
- normal operating period
- normative period
- observation period
- offering period
- off-season period
- operating period
- operation period
- order period
- organization period
- past period
- payback period
- payment period
- payoff period
- payout period
- payroll period
- peak period
- peak trading period
- peak traffic period
- planned period
- planning period
- policy period
- prior period
- priority period
- probationary period
- processing period
- project period
- projected period
- prolonged period
- qualifying period
- quoted period
- recessionary period
- recoupment period
- recovery period
- redemption period
- reference period
- renewal period
- reorder period
- repayment period
- replenishment period
- reporting period
- repricing period
- reproduction period
- reserve computation period
- reserve maintenance period
- rest period
- revaluation period
- review period
- running period
- running-in period
- run time period
- scheduling period
- service period
- shipping period
- short period
- shutdown period
- slack period
- specified period
- standard period
- standby period
- starting period
- start-up period
- stated period
- statutory period
- subscription period
- succeeding period
- taxable period
- taxation period
- tendering period
- tender validity period
- testing period
- time period
- training period
- transitional period
- trial period
- turnover period
- unemployment period
- usage period
- useful life period
- validity period
- waiting period
- warranty period
- wearout period
- working period
- write-off period
- period for exchange
- period for eligibility for benefits and deductions
- period for making a claim
- period of adjustment
- period of an agreement
- period of availability
- period of cancellation
- period of circulation
- period of consignment
- period of a contract
- period of coupon payments
- period of credit
- period of delay
- period of delivery
- period of designing
- period of dispatch
- period of distribution
- period of employment
- period of encumbrance
- period of execution of a contract
- period of forecast
- period of grace
- period of guarantee
- period of high demand
- period of inflation
- period of insurance
- period of a licence
- period of a licence agreement
- period of limitation
- period of loan repayment
- period of maturity
- period of migration
- period of nonuse
- period of notice
- period of operation
- period of probation
- period of production
- period of recession
- period of reconstruction
- period of recoupment
- period of rehabilitation
- period of repayment
- period of rescheduling
- period of restructuring
- period of service
- period of storage
- period of storing
- period of studies
- period of survey operation
- period of time
- period of training
- period of transition
- period of transportation
- period of turnover
- period of unemployment
- period of upward tendency
- period of upward trend
- period of use
- period of validity
- period of warranty
- period to maturity
- period under report
- period under review
- for a period of
- over a period
- over the period to maturity
- within the prescribed period
- period allowed for appealing
- exceed a period
- extend a period
- grant an additional period
- prolong a period
- prolong a guarantee period
- quote a periodEnglish-russian dctionary of contemporary Economics > period
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12 stock
См. также в других словарях:
qualifying distribution — A type of distribution, the making of which generally caused a company with surplus ACT (advance corporation tax) to be required to account for shadow ACT. ACT has been abolished in relation to distributions made after 5 April 1999. Related links … Law dictionary
qualifying distribution — Formerly, a distribution from a company resulting in advance corporation tax (ACT) being paid. Qualifying distributions included dividends and distributions from any company assets to shareholders (except for capital repayments). In the UK, the… … Accounting dictionary
qualifying distribution — Formerly, a distribution from a company that resulted in advance corporation tax being paid. Qualifying distributions included dividends and distributions from any company assets to shareholders (except for capital repayments). Advance… … Big dictionary of business and management
qualifying distribution — /ˌkwɒlɪfaɪɪŋ ˌdɪstrɪ bju:ʃ(ə)n/ noun a payment of a dividend to a shareholder, on which advance corporation tax is paid … Dictionary of banking and finance
act — 1 n 1 a: something done by a person in accordance with his or her free will a tortious act see also actus reus b: the failure to do something that one has a legal duty to do – called also negative act; 2 a … Law dictionary
advance corporation tax — When a company paid a dividend it also paid a percentage of the amount of the distribution to the Inland Revenue as ACT. The company could then set off the amount of ACT against its liability to mainstream corporation tax. ACT was abolished on… … Law dictionary
shadow ACT — The system adopted to determine the extent to which surplus ACT carried forward (post 5 April 1999) can be set off against corporation tax arising on or after 6 April 1999. Although no actual advance corporation tax (ACT) arises on distributions… … Law dictionary
КВАЛИФИЦИРОВАННОЕ РАСПРЕДЕЛЕНИЕ — (qualifying distribution) Наделение члена компании дивидендами или другими ее активами, с которых, согласно Закону о подоходном налоге и налоге на корпорации 1988 г., следует платить авансовый налог на корпорации. Финансы. Толковый словарь. 2 е… … Финансовый словарь
advance corporation tax — ACT Formerly, an advance payment of corporation tax payable when a company made a qualifying distribution. ACT was abolished on 6 April 1999, although rules exist to permit the recovery of payments prior to this date. Larger companies must now… … Accounting dictionary
advance corporation tax — ACT Formerly, an advance payment of corporation tax, payable when a company made a qualifying distribution ACT paid in an accounting period could be set against the gross corporation tax due for the period. ACT was abolished in 1999. Larger… … Big dictionary of business and management
imputation system — Formerly, the UK system in which a company making a qualifying distribution paid advance corporation tax on the dividend paid; this amount could then be set against the gross corporation tax for the accounting period. The shareholder receiving… … Big dictionary of business and management