Sep 8, 2019 06:52
4 yrs ago
English term
excess of common stock
English to Russian
Bus/Financial
Accounting
Under the Japanese Companies Act (“the Act”), in cases where a dividend distribution of surplus is made, the smaller of an amount equal to 10% of the dividend or the excess, if any, of 25% of common stock over the total of additional paid-in capital and legal earnings reserve must be set aside as additional paid-in capital or legal earnings reserve. Legal earnings reserve is included in retained earnings in the accompanying consolidated balance sheets.
Proposed translations
(Russian)
3 | доля избыточных акций из числа обыкновенных акций | Mikhail Zavidin |
2 | избыток обыкновенных акций | xxxxx xxxxx (X) |
Change log
Sep 8, 2019 06:52: changed "Kudoz queue" from "In queue" to "Public"
Proposed translations
2 hrs
Selected
доля избыточных акций из числа обыкновенных акций
Избыточные акции - акции, не выкупленные до начала новой эмиссии акций. По-английски: Excess shares
https://dic.academic.ru/dic.nsf/fin_enc/23015
https://dic.academic.ru/dic.nsf/fin_enc/23015
4 KudoZ points awarded for this answer.
1 day 15 hrs
избыток обыкновенных акций
Что мудрить.
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