- artificial capital
- фиктивный капитал (капитал в виде ценных бумаг, приносящих доход владельцам)
Большой англо-русский и русско-английский словарь. 2001.
artificial capital
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realised capital gains — By revaluing assets such as property in the books of the company, a surplus is created which can be treated as a paper profit in the company s accounts, but which is treated as artificial unless the asset is sold, thereby realising a real cash… … Law dictionary
