TERMIUM Plus®

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BENEFICE DISTRIBUABLE [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2002-03-25

English

Subject field(s)
  • Financial and Budgetary Management

French

Domaine(s)
  • Gestion budgétaire et financière
DEF

Partie du bénéfice net que l'entreprise peut distribuer sous forme de dividendes à ses actionnaires sans entamer son patrimoine.

OBS

En France, le bénéfice distribuable est constitué du bénéfice de l'exercice, diminué des pertes antérieures et des sommes à porter en réserve en application de la loi ou des statuts, et augmenté du report bénéficiaire.

Spanish

Campo(s) temático(s)
  • Gestión presupuestaria y financiera
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