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DEBT CAPITAL RATIO [2 records]
Record 1 - internal organization data 1988-12-14
Record 1, English
Record 1, Subject field(s)
- Investment
- Taxation
Record 1, Main entry term, English
- shareholder advance
1, record 1, English, shareholder%20advance
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- stockholder advance 2, record 1, English, stockholder%20advance
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
In Bauer, the Ninth Circuit held that retained earnings are part of equity for computation of a corporations’ debt-equity ratio. This decision will make it easier to establish that stockholder advances to a closely held corporation were debt, not contributions to capital. 2, record 1, English, - shareholder%20advance
Record 1, French
Record 1, Domaine(s)
- Investissements et placements
- Fiscalité
Record 1, Main entry term, French
- avance d'actionnaire
1, record 1, French, avance%20d%27actionnaire
feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1986-09-10
Record 2, English
Record 2, Subject field(s)
- Investment
- Stock Exchange
Record 2, Main entry term, English
- equity base
1, record 2, English, equity%20base
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
Company C-The directors decide the company has enough short and long term debt outstanding, i. e., its debt/equity ratio is high. Preferred shares are issued to add balance to the capital structure and to increase the equity base. 1, record 2, English, - equity%20base
Record 2, French
Record 2, Domaine(s)
- Investissements et placements
- Bourse
Record 2, Main entry term, French
- avoir des actionnaires
1, record 2, French, avoir%20des%20actionnaires
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 CONT
La Compagnie C - son conseil d'administration estime que la compagnie a une dette à court et à long terme suffisante, c.-à-d. que son ratio d'endettement est élevé. La compagnie émet alors des actions privilégiées afin de mieux équilibrer la structure de son capital et d'augmenter l'avoir des actionnaires. 1, record 2, French, - avoir%20des%20actionnaires
Record 2, Spanish
Record 2, Textual support, Spanish
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