TERMIUM Plus®

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BENEFICES NON REPARTIS AFFECTES [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2016-03-07

English

Subject field(s)
  • Financial Accounting
  • Financial and Budgetary Management
DEF

Retained earnings that have been transferred to a reserve.

OBS

appropriated retained earnings: term usually used in the plural.

French

Domaine(s)
  • Comptabilité générale
  • Gestion budgétaire et financière
DEF

Partie des bénéfices non répartis que l'on vire à un compte de réserve et qui ne peut faire l'objet de dividendes, du fait qu'elle représente un montant réservé de façon temporaire ou permanente à une fin déterminée.

OBS

bénéfices non répartis affectés : terme habituellement utilisé au pluriel.

Key term(s)
  • bénéfice non réparti affecté

Spanish

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