- undistributed dividend
- Fin. bénéfice non distribué
English-French dictionary of law, politics, economics & finance. Jean-Daniel Katz. 2010.
English-French dictionary of law, politics, economics & finance. Jean-Daniel Katz. 2010.
dividend — The distribution of current or accumulated earnings to the shareholders of a corporation pro rata based on the number of shares owned. Dividends are usually issued in cash. However, they may be issued in the form of stock or property. The… … Black's law dictionary
dividend — The distribution of current or accumulated earnings to the shareholders of a corporation pro rata based on the number of shares owned. Dividends are usually issued in cash. However, they may be issued in the form of stock or property. The… … Black's law dictionary
income tax — a tax levied on incomes, esp. an annual government tax on personal incomes. [1790 1800] * * * Levy imposed by public authority on the incomes of persons or corporations within its jurisdiction. In nations with an advanced system of private… … Universalium
United Kingdom corporation tax — Throughout this article, the unqualified term pound and the £ symbol refer to the United Kingdom pound. Taxation in the United Kingdom This article is part of the series: Politics and government of the United Kingdom Central government … Wikipedia
Controlled Foreign Corporation — Taxation An aspect of fiscal policy … Wikipedia
Slutzkin v Federal Commissioner of Taxation — Infobox Court Case name=Slutzkin v Federal Commissioner of Taxation court=High Court of Australia date decided=25 February 1977 full name= Slutzkin v Federal Commissioner of Taxation citations= [http://www.austlii.edu.au/au/cases/cth/high… … Wikipedia
Corporate tax in the United States — Part of a series on Taxation Taxation in the United States … Wikipedia
О — Обеспечение кредита (Security for credit, loan security, collateral) Обеспеченность производства запасами (number of days’, weeks’ stock) Обесценение активов (impairment of assets) … Экономико-математический словарь
Bottom of the harbour tax avoidance — was a form of tax avoidance used in Australia in the 1970s. Legislation (below) made it a criminal offence in 1980. The practice came to symbolise the worst of variously contrived tax strategies from those times. In its 1986/87 annual report, the … Wikipedia
retained earnings — An account on the balance sheet which represents the accumulated earnings of a corporation less any dividend distributions (including capitalization through stock dividends). It is usually a credit balance and a component of stockholder s equity … Black's law dictionary
profit — prof·it n 1: gain in excess of expenditures: as a: the excess of the selling price of goods over their cost b: net income from a business, investment, or capital appreciation compare earnings, loss … Law dictionary