- distributable reserve
- distributable reserve UK US noun [C, usually plural]► ACCOUNTING, FINANCE DISTRIBUTABLE PROFIT(Cf. ↑distributable profit)
Financial and business terms. 2012.
distributable reserve
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non-distributable reserve — UK US noun [C, usually plural] (also non distributable profit) ► FINANCE profit made by a company that is not available to pay as dividends to shareholders: »Included in the Profit and Loss Account of the company are non distributable reserves … Financial and business terms
distributable profit — ➔ profit1 * * * distributable profit UK US noun [C, usually plural] (also distributable reserve, also distributable surplus) ► ACCOUNTING, FINANCE the amount of a company’s profit that is available to pay dividends to shareholders in a p … 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
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 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
non-distributable reserves — In order to protect their creditors, companies are generally prohibited from distributing share capital and non distributable reserves to shareholders. Non distributable reserves include the share premium account and capital redemption reserve,… … Law dictionary
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
revenue reserve — A reserve that is not a capital reserve, i.e. a reserve that is distributable … Accounting dictionary
revenue reserve — A reserve that is not a capital reserve, i. e. a reserve that is distributable … Big dictionary of business and management
