A non-distributable reserve is one which is not available for distribution to shareholders as a dividend.
it is non-distributable as it represents unrealised profits on the revalued assets. it is another capital reserve. the relevant part of a revaluation surplus can only become realised if the asset in question is sold, thus realising the gain.
Common stock dividends distributable is an equity account and it has a normal credit balance. It is added to capital stock on the balance sheet.
Dividend equalisation refers to the distributable portion (non taxable) of the fund created to equalise the dividend payable on units purchased at different times. It is also revenue reserve that acts as a buffer between a certain dividend level and profits available. The sums are usually transferred to this reserve account in good years, and withdrawn from in poor years to maintain the dividend amount.
In the stockholder's equity section of the balance sheet.
Non-distributable reserves are those shareholders' funds which cannot be distributed to shareholders in the form of dividends. They are recorded in a company's financial statements as share capital (the face value of shares issued), share premium (the excess of the issue price over the shares' face value) and other items such as revaluations of assets and some foreign exchange movements. Distributable reserves are those resulting from accumulated profits made by the company.
A non-distributable reserve is one which is not available for distribution to shareholders as a dividend.
A non-distributable reserve is one which is not available for distribution to shareholders as a dividend.
it is non-distributable as it represents unrealised profits on the revalued assets. it is another capital reserve. the relevant part of a revaluation surplus can only become realised if the asset in question is sold, thus realising the gain.
Whatever sustainability issues are attached to mining are attached to diamonds, too.no one knows :)A non-distributable reserve is one which is not available for distribution to shareholders as a dividend
Capital Redemption Revere is an reserve created when a company buys it owns shares which reduces its share capital. This reserve is not distributable to shareholders and can be used to pay bonus shared issued.
Capital reserve is a reserve created to deal with general, unspecified contingencies such as inflation. It is a fund set aside for the specific purpose and can not be distributed for other uses. Normally it is legally not distributable as dividends to shareholdersReserve Capital is the part of the Authorised capital which is not yet called up
A distributable reserve, which is specifically set up to ensure that dividends remain stable despite, changes in earnings. If a company normally pays a dividend of 10 per cent per share, the directors might establish a dividend equalisation reserve so that this dividend level is protected against the eventuality of unprofitable years.
Distributable cash flow is a theoretical number. It is not an actual cash flow. = earnings + non cash expenses +/- change in non-cash WC. To get Distributable cash flow, you can also start from EBITDA and subtract charges such as interest expenses, and income taxes.
Common stock dividends distributable is an equity account and it has a normal credit balance. It is added to capital stock on the balance sheet.
FALSE!
Dividend equalisation refers to the distributable portion (non taxable) of the fund created to equalise the dividend payable on units purchased at different times. It is also revenue reserve that acts as a buffer between a certain dividend level and profits available. The sums are usually transferred to this reserve account in good years, and withdrawn from in poor years to maintain the dividend amount.
In the stockholder's equity section of the balance sheet.