- advance distribution of dividends
- Деловая лексика: предварительное распределение дивидендов
Универсальный англо-русский словарь. Академик.ру. 2011.
Универсальный англо-русский словарь. Академик.ру. 2011.
qualifying distribution — Formerly, a distribution from a company that resulted in advance corporation tax being paid. Qualifying distributions included dividends and distributions from any company assets to shareholders (except for capital repayments). Advance… … Big dictionary of business and management
qualifying distribution — A type of distribution, the making of which generally caused a company with surplus ACT (advance corporation tax) to be required to account for shadow ACT. ACT has been abolished in relation to distributions made after 5 April 1999. Related links … Law dictionary
qualifying distribution — Formerly, a distribution from a company resulting in advance corporation tax (ACT) being paid. Qualifying distributions included dividends and distributions from any company assets to shareholders (except for capital repayments). In the UK, the… … Accounting dictionary
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