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surplus reserves

См. также в других словарях:

  • Surplus product — Part of a series on Marxism …   Wikipedia

  • surplus — ▪ I. surplus sur‧plus 1 [ˈsɜːpləs ǁ ˈsɜːr ] noun 1. [countable, uncountable] ECONOMICS an amount of something that is more than what is wanted, needed, or used: • Sugar prices fell after revised estimates of the surplus for the current crop year …   Financial and business terms

  • surplus — 01. A [surplus] in the amount of wheat grown this year has caused the price to go down. 02. He doesn t have a gram of [surplus] fat on his body. 03. Unemployment in this country is due to a [surplus] in labor, not because people are too lazy to… …   Grammatical examples in English

  • reserves — Part of shareholders funds on a company s balance sheet. All parts of shareholders funds apart from share capital are reserves, such as the share premium account, the profit and loss account and the revaluation reserve. Dresdner Kleinwort… …   Financial and business terms

  • undistributable reserves — Reserves that may not be distributed according to the Companies Act (1985). They include share capital, share premium account, capital redemption reserve, certain unrealized profits, or any other reserve that the company may not distribute… …   Accounting dictionary

  • undistributable reserves — Reserves that may not be distributed according to the Companies Act (1985). They include share capital, share premium account, capital redemption reserve, certain unrealized profits, or any other reserve that the company may not distribute… …   Big dictionary of business and management

  • Capital surplus — is an accounting term which frequently appears as a balance sheet item as a component of shareholders equity. Capital surplus is used to account for any funds the issuing firm has received over and above the par value of the common stock. It may… …   Wikipedia

  • Adjusted Surplus — The surplus (assets minus liabilities) of an insurance company that differs from the company s statutory surplus due to adjustments. It is calculated by taking the statutory surplus plus the Interest Maintenance Reserve and Asset Valuation… …   Investment dictionary

  • foreign exchange reserves — UK US noun [plural] (also international reserves, also foreign currency reserves, also foreign reserves) FINANCE, ECONOMICS ► the amounts of money in foreign currencies that a country has at a particular time: »The stock market recently hit… …   Financial and business terms

  • Capital and reserves —   Contains:   contributed capital (capital stock and other paid in surplus) by class of stock   retained earnings (profit and loss previous years) accounts …   International financial encyclopaedia

  • restricted surplus — See: undistributable reserves …   Accounting dictionary

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