capitalized surplus

capitalized surplus
капитализированная прибыль
Перевод полученной или заработанной корпорацией прибыли в акционерный капитал путем выплаты дивидендов акциями, увеличения номинальной или установленной стоимости акционерного капитала либо простой резолюции совета директоров.

Англо-русский словарь по инвестициям. 2014.

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