TERMIUM Plus®

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CAPITALISATION RESERVES [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1999-02-09

English

Subject field(s)
  • Financial and Budgetary Management
  • Corporate Economics
DEF

Addition of reserves to share capital by means of freed issues or increases in the face value.

CONT

bonus issue: An issue of shares to existing shareholders from the authorised capital, made possible by the capitalisation of reserves thus increasing the issued capital; ...

OBS

capitalization: The conversion of accumulated profits and reserves into issued capital.

OBS

capitalization of reserves: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.

Key term(s)
  • incorporation of reserves

French

Domaine(s)
  • Gestion budgétaire et financière
  • Économie de l'entreprise
DEF

Augmentation de capital par écriture comptable qui consiste à intégrer une fraction des réserves au capital social. [...] L'incorporation de réserves se réalise soit par l'augmentation du nominal des actions anciennes, soit par la création d'actions nouvelles sur lesquelles les anciens actionnaires ont un droit d'attribution susceptibles d'être vendues.

OBS

Le terme «incorporation de réserves» se trouve à l'entrée «stock dividend» dans la source «MCGEF».

OBS

incorporation de réserves : terme extrait du CAPITAL Business Dictionary et reproduit avec l'autorisation de LID Editorial Empresarial.

Spanish

Campo(s) temático(s)
  • Gestión presupuestaria y financiera
  • Economía empresarial
DEF

Adición de reservas al capital social mediante emisiones liberadas o incrementos del nominal.

OBS

incorporación de reservas: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

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