undistributable reserves

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 according to some other act or its own articles of association. In the USA such reserves are known as restricted surplus. Compare distributable profits

Big dictionary of business and management. 2014.

Игры ⚽ Нужен реферат?

Look at other dictionaries:

  • 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

  • capital reserves — See undistributable reserves …   Big dictionary of business and management

  • capital reserves — /ˌkæpɪt(ə)l rɪ zɜ:vz/ plural noun 1. money from profits, which forms part of the capital of a company and can be used for distribution to shareholders only when a company is wound up. Also called undistributable reserves 2. the share capital of a …   Dictionary of banking and finance

  • 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

  • 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

  • НЕ ПОДЛЕЖАЩИЕ РАСПРЕДЕЛЕНИЮ РЕЗЕРВЫ — (undistributable reserves) См.: капитальные резервы (capital reserves). Бизнес. Толковый словарь. М.: ИНФРА М , Издательство Весь Мир . Грэхэм Бетс, Барри Брайндли, С. Уильямс и др. Общая редакция: д.э.н. Осадчая И.М.. 1998 …   Словарь бизнес-терминов

  • НЕ ПОДЛЕЖАЩИЕ РАСПРЕДЕЛЕНИЮ РЕЗЕРВЫ — (undistributable reserves) См.: капитальные резервы (capital reserves). Финансы. Толковый словарь. 2 е изд. М.: ИНФРА М , Издательство Весь Мир . Брайен Батлер, Брайен Джонсон, Грэм Сидуэл и др. Общая редакция: д.э.н. Осадчая И.М.. 2000 …   Финансовый словарь

  • distributable profits — distributable reserves The profits of a company that are legally available for distribution as dividends. They consist of a company s accumulated realized profits after deducting all realized losses, except for any part of these net realized… …   Accounting dictionary

  • distributable profits — distributable reserves The profits of a company that are legally available for distribution as dividends They consist of a company s accumulated realized profits after deducting all realized losses, except for any part of these net realized… …   Big dictionary of business and management

Share the article and excerpts

Direct link
Do a right-click on the link above
and select “Copy Link”