undistributed dividend

undistributed dividend
Fin. bénéfice non distribué

English-French dictionary of law, politics, economics & finance. . 2010.

Игры ⚽ Нужна курсовая?

Regardez d'autres dictionnaires:

  • 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

Share the article and excerpts

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