- qualifying shares
- акции, дающие право занимать определенные посты ;
Англо-Русский словарь финансовых терминов. 2000.
qualifying shares
Смотреть что такое "qualifying shares" в других словарях:
qualifying shares — / kwɒlɪfaɪɪŋ ʃeəz/ plural noun the number of shares which you need to earn to get a bonus issue or to be a director of the company, etc … Dictionary of banking and finance
qualifying corporate bond — (QCB) Debt securities that are exempt from tax on chargeable gains so that a disposal does not give rise to any chargeable gain or allowable loss for the purposes of capital gains tax. For corporation tax purposes as regards disposals after 31… … Law dictionary
qualifying investments — All financial instruments within the meaning of Article 1(3) of the Market Abuse Directive, that is: • Transferable securities as defined in the Investment Services Directive (for example, shares in companies and other securities equivalent to… … Law dictionary
qualifying employee share ownership trust — (QUEST) A statutory employee share trust (as opposed to a common law ESOP trust). Employee share trusts are discretionary trusts, the beneficiaries of which are employees and former employees of the company establishing the trust and, if the… … Law dictionary
qualifying share — shares of common stock that a person must hold in order to qualify as a director of the issuing ( issue) corporation. Bloomberg Financial Dictionary … Financial and business terms
Qualifying Transaction — A type of transaction that occurs when a company issues public stock in Canada. A qualifying transaction occurs when a qualified Capital Pool Company (CPC) purchases all of the outstanding shares of a privately owned company from the current… … Investment dictionary
qualifying stock option — A benefit granted by a corporation that allows employees to purchase shares at a discount price. Bloomberg Financial Dictionary … Financial and business terms
Treasury shares — A company s own issued shares that it has bought but not cancelled where the purchase was financed out of the company s distributable profits. Only qualifying shares may be held in treasury (such as shares listed on the Official List of the UK… … Law dictionary
non-qualifying corporate bonds — (non QCBs) Debt securities (loan notes) that are not qualifying corporate bonds (QCBs). A QCB becomes a non QCB if it includes a foreign currency redemption provision (where the loan note is redeemable in a non sterling amount) or if it provides… … Law dictionary
Participation exemption — is a general term relating to an exemption from taxation for a shareholder in a company on dividends received, and potential capital gains arising on the sale of shares. Background The justification for a participation exemption is to eliminate… … Wikipedia
Акции администраторов — обыкновенные акции, принадлежащие администраторам АО, выступающие в качестве гарантии их ответственности в течение всего периода их деятельности в АО. По английски: Qualifying shares Синонимы: Квалифицированные акции См. также: Обыкновенные акции … Финансовый словарь
