单词 | Distributable profits |
释义 | 可供派發利潤 The profits that a company can lawfully distribute to its shareholders. A company’s profits available for distribution are its accumulated, realised profits, so far as not previously utilised by distribution or capitalisation, less its accumulated, realised losses, so far as not previously written off in a reduction or reorganisation of capital duly made: Companies Ordinance (Cap 32) s 79B(2). See also Dividend. 可合法地分配予其股東的利潤。一間公司的可供分配利潤,為公司先前尚未用於分發或資本化的累積已實現利潤,減去公司以往尚未在一項妥善完成的股本減少或股本重組中予以沖銷的累積已實現虧損:《公司條例》(第32章)第79B(2)條。另見 Dividend。 |
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