profits
51Capitalization Of Profits — Converting a company s retained earnings, which represent the profits held in the business over time, to capital. The capitalization of profits process involves issuing a stock dividend, or bonus shares, to existing shareholders. This allocation… …
52Excess Profits Tax — A special tax that is assessed upon income beyond a specified amount, usually in excess of a deemed normal income. Excess profit taxes are primarily imposed on some businesses during a time of war or other emergency, or beyond a certain amount of …
53taxable profits — The profits on which a company calculates its corporation tax charge for a year. Note that the definition of taxable profits is not the same as accounting profits before tax. The reason for this is that the company has considerable flexibility in …
54with profits — with ˈprofits adjective [only before a noun] INSURANCE a with profits insurance policy pays a guaranteed amount in Bonuses (= profits from the insurer s fund) …
55distributable profits — distributable reserves The profits of a company that are legally available for distribution as dividends. They consist of a company s accumulated realized profits after deducting all realized losses, except for any part of these net realized… …
56distributable profits — distributable reserves The profits of a company that are legally available for distribution as dividends They consist of a company s accumulated realized profits after deducting all realized losses, except for any part of these net realized… …
57excess-profits tax — noun : a tax imposed especially during war on business profits that are in excess of the average profits over a specified base period, of a specified rate of return on invested capital, or of a specified rate of return on certain military… …
58windfall profits tax — windfall profits tax, = excess profits tax: (Cf. ↑excess profits tax) »Some in Congress now seem to prefer…decontrolling prices but imposing a windfall profits tax on producers (New York Times) …
59False Profits — Infobox Star Trek episode name = False Profits Arridor series = Voyager ep num = 47 prod num = 40840 144 date = October 2, 1996 writer = George A. Brozak Joe Menosky director = Cliff Bole guest = Dan Shor as Arridor Leslie Jordan as Kol Michael… …
60Elimination des profits dans les stocks — Élimination des profits dans les stocks L élimination des profits dans les stocks est une opération comptable. Elle consiste, dans les comptes consolidés d un groupe, à annuler pour les ventes d une société A d un groupe consolidé à une société B …