shareholders' interest


shareholders' interest
капитал, инвестированный собственниками компании

состоящий из акционерного капитала (share capital) и резервов (также Stockholders' equity - амер.)


Специализированный англо-русский словарь бухгалтерских терминов. .

Look at other dictionaries:

  • shareholders' agreement — An agreement between shareholders of a company containing their agreement on the regulation of their relationship and on the administration of the company. There will be an overlap with the Articles of Association but it is not, unlike the… …   Law dictionary

  • Shareholders' agreement — A shareholders agreement (sometimes referred to in the U.S. as a stockholders agreement) is an agreement between the shareholders of a company.In strict legal theory, the relationships between the shareholders (as between themselves) and between… …   Wikipedia

  • Interest of the company — The interest of the company (sometimes company benefit or commercial benefit ) is a concept that the board of directors in corporations are in most legal systems required to use their powers for the commercial benefit of the company and its… …   Wikipedia

  • shareholders' funds — Also referred to as a company s net worth or equity. Dresdner Kleinwort Wasserstein financial glossary See also balance sheet. Dresdner Kleinwort Wasserstein financial glossary * * * shareholders funds shareholders funds ➔ fund1 * * *    Net… …   Financial and business terms

  • interest cover — fixed charge–coverage ratio A ratio showing the number of times interest charges are covered by earnings before interest and tax. For example, a company with interest charges of £12 million and earnings before interest and tax of £36 million… …   Accounting dictionary

  • interest cover — fixed charge coverage ratio A ratio showing the number of times interest charges are covered by earnings before interest and tax (see EBIT). For example, a company with interest charges of £12 million and earnings before interest and tax of £36… …   Big dictionary of business and management

  • Shareholders' protection — Amid the time consuming, complex business of running a company, scant attention is paid to what might happen if a shareholder dies, or becomes seriously ill.In the interests of financial security, business stability, and continuity particularly… …   Wikipedia

  • shareholders' agreement —    An employment agreement that is common among the shareholders of small corporations that permits a shareholder also to have a management position in the corporation without the threat of conflict of interest or self dealing claims being… …   Business law dictionary

  • Conflict of interest — For other uses, see Conflict of Interest (disambiguation). A conflict of interest (COI) occurs when an individual or organization is involved in multiple interests, one of which could possibly corrupt the motivation for an act in the other. A… …   Wikipedia

  • Security interest — A security interest is a property interest created by agreement or by operation of law over assets to secure the performance of an obligation, usually the payment of a debt.[1] It gives the beneficiary of the security interest certain… …   Wikipedia

  • Minority interest — (also known as Non controlling interest) in business is an accounting concept that refers to the portion of a subsidiary corporation s stock that is not owned by the parent corporation. The magnitude of the minority interest in the subsidiary… …   Wikipedia