capital redemption reserve
- capital redemption reserve
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Easyform Glossary of Law Terms. — UK law terms.
- capital redemption reserve
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A reserve fund into which profits are allocated for the purpose of redeeming or buying back shares in the company.
Practical Law Dictionary. Glossary of UK, US and international legal terms.
www.practicallaw.com.
2010.
Look at other dictionaries:
capital redemption reserve — UK US noun [C] ► ACCOUNTING, FINANCE, STOCK MARKET an amount of money that a company in the UK must keep when it buys back shares, and which it cannot pay to shareholders as dividends: »The capital redemption reserve is a non distributable… … Financial and business terms
capital redemption reserve — A reserve created if a company purchases its own shares in circumstances that result in a reduction of share capital. It is a reserve that cannot be distributed to the shareholders and thus ensures the maintenance of the capital base of the… … Accounting dictionary
capital redemption reserve — A reserve created if a company purchases its own shares in circumstances that result in a reduction of share capital. It is a reserve that cannot be distributed to the shareholders and thus ensures the maintenance of the capital base of the… … Big dictionary of business and management
debenture redemption reserve — A capital reserve into which amounts are transferred from the profit and loss account for debentures that are redeemable at a future date. The aim is to limit the profits available for distribution, although the reserve does not provide the… … Accounting dictionary
redemption of shares — Under Chapter VII of Part V of the Companies Act 1985, a company can redeem shares which are issued as redeemable shares by repaying the nominal value to the shareholder, whereupon the shares are cancelled. Redemption must normally be from… … Law dictionary
reserve — Part of the capital of a company, other than the share capital, largely arising from retained profit or from the issue of share capital at more than its nominal value. Reserves are distinguished from provisions in that for the latter there is a… … Accounting dictionary
reserve — Part of the capital of a company, other than the share capital, largely arising from retained profit or from the issue of share capital at more than its nominal value. Reserves are distinguished from provisions in that for the latter there is a… … Big dictionary of business and management
Fractional-reserve banking — is the banking practice in which banks keep only a fraction of the value of their bank notes and demand deposits in reserve and invest the balance in interest earning assets while maintaining the obligation to redeem all bank notes and demand… … Wikipedia
Federal Reserve System — FRB and FED redirect here. For other uses, see FRB (disambiguation) and FED (disambiguation). Federal Reserve System … Wikipedia
Fractional reserve banking — Banking A series on Financial services … Wikipedia
