capital reserves
31Réserves latentes — Les Réserves latentes sont en comptabilité une réserve du capital propre dissimulé. C’est à dire la différence entre les fonds propres figurant au bilan et les fonds propres effectifs[1]. Il existe 2 sortes de réserves : Volontaires pour les …
32capital transactions — Transactions relating to share capital and reserves, long term debt capital, or fixed assets of a company, as opposed to revenue transactions. For example, the purchase of a building is a capital transaction, while the maintenance of a building… …
33Capital and reserves — Contains: contributed capital (capital stock and other paid in surplus) by class of stock retained earnings (profit and loss previous years) accounts …
34Capital Base — The issued capital of a company, plus reserves and retained profits …
35capital reserve — See: undistributable reserves …
36capital structure — noun : the makeup of the capitalization of a business in terms of the amounts and kinds of equity and debt securities : the equity and debt securities of a business together with its surplus and reserves * * * the apportionment of all the… …
37Organic composition of capital — Part of a series on Marxism …
38undistributable reserves — Reserves that may not be distributed according to the Companies Act (1985). They include share capital, share premium account, capital redemption reserve, certain unrealized profits, or any other reserve that the company may not distribute… …
39Abolition du capital — Capital Pour les articles homonymes, voir Capital (homonymie). Le capital désigne un ensemble de biens ou de richesses accumulés générant de nouveaux biens ou revenus. Le terme de capital est toutefois employé avec des définitions spécifiques en… …
40undistributable reserves — Reserves that may not be distributed according to the Companies Act (1985). They include share capital, share premium account, capital redemption reserve, certain unrealized profits, or any other reserve that the company may not distribute… …
