participating interest


participating interest
доля участия

(выше 20%, но не более 50%) в акционерном капитале ассоциированной компании (associated company)


Специализированный англо-русский словарь бухгалтерских терминов. .

Look at other dictionaries:

  • participating interest — An interest held by one organization in the shares of another organization, provided these shares are held on a long term basis for the purpose of exercising some measure of control or influence over the organization s activities. The UK… …   Big dictionary of business and management

  • participating interest — An interest held by an undertaking in the shares of another undertaking, which it holds on a long term basis for the purpose of exercising some measure of control or influence over the activities of the second undertaking. This definition is… …   Accounting dictionary

  • interest — 1) The charge made for borrowing a sum of money. The interest rate is the charge made, expressed as a percentage of the total sum loaned, for a stated period of time (usually one year). Thus, a rate of interest of 15% per annum means that for… …   Big dictionary of business and management

  • Participating preferred stock — is capital stock which provides a specific dividend that is paid before any dividends are paid to common stock holders, and which takes precedence over common stock in the event of a liquidation. This form of financing is used by private equity… …   Wikipedia

  • participating preferred share — UK US noun [C, usually plural] UK (UK also participating preference share, US participating preferred stock, US participating preference stock) FINANCE, STOCK MARKET ► a type of preferred share that, in addition to paying a fixed interest rate,… …   Financial and business terms

  • Participating Policy — An insurance contract that pays dividends to the policy holder. Dividends are generated from the profits of the insurance company that sold the policy and are typically paid out on an annual basis over the life of the policy. Most policies also… …   Investment dictionary

  • Participating Cap — Der Participating Cap ist eine besondere Form des Zero Cost Collar. Die Kombination besteht ebenso aus einem Zinscap und Zinsfloor (Zinscap long und Zinsfloor short). Der Unterschied zum Zero Cost Collar ist darin begründet, dass das Nominal des… …   Deutsch Wikipedia

  • participating bond — noun : a bond that besides being entitled to interest at a fixed rate is further entitled to share in additional distributions on a specified basis with the common stock of the issuing company …   Useful english dictionary

  • controlling interest — An interest in a company that gives a person or another company control of it. To have a controlling interest in a company, a shareholder would normally need to own or control more than half the voting shares. However, in practice, a shareholder… …   Accounting dictionary

  • controlling interest — An interest in a company that gives a person or another company control of it. To have a controlling interest in a company, a shareholder would normally need to own or control more than half the voting shares. However, in practice, a shareholder… …   Big dictionary of business and management

  • minority interest — The interest of individual shareholders in a company more than 50% of which is owned by a holding company. For example, if 60% of the ordinary shares in a company are owned by a holding company, the remaining 40% will represent a minority… …   Accounting dictionary