undistributable reserve

См. также в других словарях:

• undistributable reserve — UK }} US }} noun [C, usually plural] ACCOUNTING, FINANCE ► CAPITAL RESERVE(Cf. ↑capital reserve) …   Financial and business terms

• 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

• 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 Reserve —    A part of shareholders funds that comes from a revaluation of capital assets and not from the normal operations that are recorded in the profit and loss account. * * * capital reserve UK US noun [C, usually plural] ACCOUNTING, FINANCE ► an… …   Financial and business terms

• capital reserve — See: undistributable reserves …   Accounting dictionary

• КАПИТАЛЬНЫЕ РЕЗЕРВЫ — (capital reserves) Нераспределенная прибыль компании, которая по ряду различных причин не рассматривается как подлежащая распределению в виде дивидендов среди акционеров. Она включает в себя часть прибыли на переоценку основного капитала и любые… …   Словарь бизнес-терминов