undistributable reserves
11distributable profits — distributable reserves The profits of a company that are legally available for distribution as dividends They consist of a company s accumulated realized profits after deducting all realized losses, except for any part of these net realized… …
12capital reserve — See: undistributable reserves …
13restricted surplus — See: undistributable reserves …
14restricted surplus — See undistributable reserves …
15Capital Reserve — A part of shareholders funds that comes from a revaluation of capital assets and not from the normal operations that are recorded in the profit and loss account. * * * capital reserve UK US noun [C, usually plural] ACCOUNTING, FINANCE ► an… …
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