redemption reserve

См. также в других словарях:

• capital redemption reserve — Under Chapter VII of Part V of the Companies Act 1985, a company can redeem shares which are issued as redeemable shares by repaying the nominal value to the shareholder, whereupon the shares are cancelled. Redemption must normally be from… …   Law dictionary

• capital redemption reserve — UK US noun [C] ► ACCOUNTING, FINANCE, STOCK MARKET an amount of money that a company in the UK must keep when it buys back shares, and which it cannot pay to shareholders as dividends: »The capital redemption reserve is a non distributable… …   Financial and business terms

• debenture redemption reserve — A capital reserve into which amounts are transferred from the profit and loss account for debentures that are redeemable at a future date. The aim is to limit the profits available for distribution, although the reserve does not provide the… …   Accounting dictionary

• Debenture Redemption Reserve — A provision that was added to the Indian Companies Act of 1956 during an amendment in the year 2000. The provision states that any Indian company that issues debentures must create a debenture redemption service to protect investors against the… …   Investment dictionary

• redemption of shares — Under Chapter VII of Part V of the Companies Act 1985, a company can redeem shares which are issued as redeemable shares by repaying the nominal value to the shareholder, whereupon the shares are cancelled. Redemption must normally be from… …   Law dictionary

• capital redemption reserve — A reserve created if a company purchases its own shares in circumstances that result in a reduction of share capital. It is a reserve that cannot be distributed to the shareholders and thus ensures the maintenance of the capital base of the… …   Accounting dictionary

• capital redemption reserve — A reserve created if a company purchases its own shares in circumstances that result in a reduction of share capital. It is a reserve that cannot be distributed to the shareholders and thus ensures the maintenance of the capital base of the… …   Big dictionary of business and management

• reserve — Part of the capital of a company, other than the share capital, largely arising from retained profit or from the issue of share capital at more than its nominal value. Reserves are distinguished from provisions in that for the latter there is a… …   Accounting dictionary

• reserve — Part of the capital of a company, other than the share capital, largely arising from retained profit or from the issue of share capital at more than its nominal value. Reserves are distinguished from provisions in that for the latter there is a… …   Big dictionary of business and management

• Fractional-reserve banking — is the banking practice in which banks keep only a fraction of the value of their bank notes and demand deposits in reserve and invest the balance in interest earning assets while maintaining the obligation to redeem all bank notes and demand… …   Wikipedia

• gold reserve — the stock of gold held by a government or central bank to back its promissory notes or currency or to settle its international debts. [1865 70, Amer.] * * * Fund of gold bullion or coin held by a government or bank. In the past, banks accumulated …   Universalium