TERMIUM Plus®

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UTILIDADES NO DISTRIBUIDAS ASIGNADAS [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2004-08-30

English

Subject field(s)
  • Financial Accounting
DEF

Retained earnings that have not been transferred to a reserve.

French

Domaine(s)
  • Comptabilité générale
DEF

Partie des bénéfices non répartis qui n'a pas été virée à un compte de réserve et qui, de ce fait, est disponible pour le versement de dividendes.

OBS

En France et en Belgique, la partie des bénéfices non distribués et non affectés à des réserves est portée au crédit du compte «Report à nouveau».

Spanish

Campo(s) temático(s)
  • Contabilidad general
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