TERMIUM Plus®

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BENEFICIOS NO DISTRIBUIDOS [3 records]

Record 1 2016-02-29

English

Subject field(s)
  • Financial Accounting
DEF

The accumulated balance of income less losses of a limited company, after taking into account dividends and other appropriate charges or credits.

OBS

undistributed income: a term in income tax legislation; broadly, retained earnings of a limited company.

French

Domaine(s)
  • Comptabilité générale
DEF

Total des bénéfices réalisés par l'entreprise depuis sa constitution, diminué des pertes des exercices déficitaires, compte tenu des dividendes et des autres éléments qui ont pu en être retranchés ou y être ajoutés.

OBS

résultats non distribués : terme utilisé par le Conseil des normes comptables internationales.

Spanish

Campo(s) temático(s)
  • Contabilidad general
DEF

Porción del ingreso neto o utilidad que se mantiene dentro de una empresa y se reinvierte en lugar de distribuirse como dividendos a los accionistas.

OBS

beneficios no distribuidos : término extraído del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

Save record 1

Record 2 2008-11-13

English

Subject field(s)
  • Financial and Budgetary Management
DEF

Securing the funds needed by a firm from retained earnings and depreciation rather than going outside the firm to borrow or sell stock.

CONT

A firm which is self-financing is generating its investment funds from internal sources, i.e. the ploughing back of retained profits (or retentions), and depreciation, as opposed to external borrowing.

Key term(s)
  • plowing back

French

Domaine(s)
  • Gestion budgétaire et financière
DEF

Financement d'une entreprise à l'aide du flux de trésorerie provenant de son exploitation.

Spanish

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

Generación interna de fondos propios como consecuencia de beneficios no distribuidos y amortizaciones. Es, por tanto, aquella parte del flujo de caja producido por la empresa que se retiene en la misma.

OBS

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

Save record 2

Record 3 1999-02-09

English

Subject field(s)
  • Saving and Consumption
DEF

Unwilling savings by consumers who have no choice, either because goods are not available or the government is taking their income through taxation to prevent consumption.[...]

OBS

forced savings: term reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.

Key term(s)
  • compulsory saving

French

Domaine(s)
  • Épargne et consommation
OBS

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

Spanish

Campo(s) temático(s)
  • Ahorro y consumo
DEF

Ahorro sobre el que el sujeto no tiene ninguna forma de control, aunque tenga la propiedad, como el caso de los beneficios no distribuidos o el fondo de pensiones de los trabajadores.

OBS

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

Save record 3

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