distributed profits

distributed profits
/dɪˌstrɪbjυtɪd 'prɒfɪts/ plural noun
profits passed to shareholders in the form of dividends

Dictionary of banking and finance. 2015.

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  • Distributed Profits —    Profits distributed to shareholders via dividend payments …   Financial and business terms

  • profits interest — USA partnership interests (or interests of an entity that is treated as a partnership for tax purposes such as the membership interests of an LLC) can be divided into a capital interest and a profits interest. A profits interest is a right to… …   Law dictionary

  • undivided profits — Profits of a corporation which have neither been distributed as dividends nor carried to surplus account. Edwards v Douglas, 269 US 204, 70 L Ed 235, 46 S Ct 85. Surplus and undivided profits are the property of the corporation. As their names… …   Ballentine's law dictionary

  • undivided profits — Profits which have not been distributed as dividends or set aside as surplus. Current undistributed earnings. Edwards v. Douglas, 269 U.S. 204, 46 S.Ct. 85, 89, 70 L.Ed. 235 …   Black's law dictionary

  • With-profits policy — A with profits policy (Commonwealth) or participating policy (U.S.) is an insurance contract that participates in the profits of a life insurance company. The company is often a mutual life insurance company, or had been one when it began its… …   Wikipedia

  • undivided profits — noun plural : earnings of a business enterprise which have been retained instead of being distributed to stockholders or owners; especially : a net worth account often appearing in bank statements and showing accumulated profits which have not… …   Useful english dictionary

  • distributable profits — distributions made by companies from profits available for the purpose (section 263, Companies Act 1985). Profits available for the purpose are accumulated realised profits less accumulated realised losses. Realised profits are, broadly, those… …   Law dictionary

  • distributable profits — distributable reserves The profits of a company that are legally available for distribution as dividends. They consist of a company s accumulated realized profits after deducting all realized losses, except for any part of these net realized… …   Accounting dictionary

  • distributable profits — distributable reserves The profits of a company that are legally available for distribution as dividends They consist of a company s accumulated realized profits after deducting all realized losses, except for any part of these net realized… …   Big dictionary of business and management

  • earnings and profits, accumulated — n. Earnings and profits from previous years that have not yet been distributed as dividends. The Essential Law Dictionary. Sphinx Publishing, An imprint of Sourcebooks, Inc. Amy Hackney Blackwell. 2008 …   Law dictionary

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