capital reserves

capital reserves

Big dictionary of business and management. 2014.

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  • capital reserves — ➔ reserves …   Financial and business terms

  • 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

  • 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

  • Capital Control — Any measure taken by a government, central bank or other regulatory body to limit the flow of foreign capital in and out of the domestic economy. This includes taxes, tariffs, outright legislation and volume restrictions, as well as market based… …   Investment dictionary

  • 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

  • RÉSERVES (comptabilité) — RÉSERVES, comptabilité En comptabilité d’entreprise, les réserves sont des postes du bilan enregistrant au passif la contrepartie d’une augmentation de l’actif qui ne correspond pas à un apport nouveau, à une augmentation de l’endettement, et qui …   Encyclopédie Universelle

  • Capital, Volume I — is the first of three volumes in Karl Marx s monumental work, Das Kapital, and the only volume to be published during his lifetime. Originally published in 1867, Marx s aim in Capital, Volume I is to uncover and explain the laws specific to the… …   Wikipedia

  • CAPITAL — La profusion des significations du terme «capital» dans l’ensemble de la littérature économique constituerait pour les linguistes un excellent exemple du peu d’aptitude de tout mot à contenir à la fois le général (ou l’essentiel) et le spécifique …   Encyclopédie Universelle

  • capital redemption reserves — ➔ reserves …   Financial and business terms

  • capital — cap·i·tal 1 adj [Latin capitalis, from caput head, a person s life (as forfeit)] 1 a: punishable by death capital murder b: involving execution a capital case 2 [Medieval Latin capitalis chief, principal, from Latin …   Law dictionary

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