liquidating dividend


liquidating dividend
ликвидационный дивиденд
CORP выплаты, производимые компанией ее владельцам из капитала, а не за счет прибыли. В ситуации, когда размер дивидендов, выплачиваемых компанией акционерам, превышает размер нераспределенной прибыли компании, имеет место частичный возврат капитала владельцам. Подобные выплаты в виде денежных средств и/или активов компании чаще всего объявляются компаниями в случае прекращения их деятельности (ликвидации).

Англо-русский словарь терминов по депозитарному хранению и клирингу. . 2002-2009.

Смотреть что такое "liquidating dividend" в других словарях:

  • Liquidating dividend — is a payment of a dividend that exceeds the company s net income. This is why it is called liquidating to pay such a dividend, the company has to sell (liquidate) some of its assets. When a liquidating dividend occurs, it is considered to be a… …   Wikipedia

  • Liquidating Dividend — A type of payment made by a corporation to its shareholders during its partial or full liquidation. For the most part, such a distribution is made from the company s capital base, and as a return of capital, is typically not taxable for… …   Investment dictionary

  • liquidating dividend — A distribution of assets in the form of a dividend from a corporation that is reducing capital or going out of business. Such a payment may arise, for example, when management decides to sell off certain company assets and distribute the proceeds …   Black's law dictionary

  • liquidating dividend — A distribution of assets in the form of a dividend from a corporation that is reducing capital or going out of business. Such a payment may arise, for example, when management decides to sell off certain company assets and distribute the proceeds …   Black's law dictionary

  • Liquidating dividend — Payment by a firm to its owners from capital rather than from earnings. The New York Times Financial Glossary …   Financial and business terms

  • liquidating dividend — Payment by a firm to its owners from capital rather than from earnings. Bloomberg Financial Dictionary ( interim payment) Euroclear Clearing and Settlement glossary liquidation / liquidation proceedings Euroclear Clearing and Settlement glossary… …   Financial and business terms

  • liquidating dividend — (interim payment) liquidation / liquidation proceedings Distribution of cash, assets, or both. Debt may be paid in order of priority based on preferred claims to assets specified by the security. Security holders may be able to choose the form of …   Euroclear glossary

  • liquidating dividend — noun : a final payment to a stockholder (as by a firm that is going out of business) that is usually a simple return of the stockholder s capital …   Useful english dictionary

  • Dividend payout ratio — is the fraction of net income a firm pays to its stockholders in dividends: The part of the earnings not paid to investors is left for investment to provide for future earnings growth. Investors seeking high current income and limited capital… …   Wikipedia

  • liquidating — liq·ui·dat·ing adj: produced or occurring as a result of liquidation a liquidating dividend Merriam Webster’s Dictionary of Law. Merriam Webster. 1996 …   Law dictionary

  • Dividend — This article is about financial dividends. For dividends in arithmetic, see Division (mathematics). Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis  …   Wikipedia


Поделиться ссылкой на выделенное

Прямая ссылка:
Нажмите правой клавишей мыши и выберите «Копировать ссылку»

We are using cookies for the best presentation of our site. Continuing to use this site, you agree with this.