- roll-up fund
- фин. расширяющийся [накопительный\] фонд* (офшорный инвестиционный фонд, не выплачивающий пайщикам дивидендов, а реинвестирующие полученные доходы с целью увеличения капитала своих пайщиков)See:
Англо-русский экономический словарь.
roll-up fund
Смотреть что такое "roll-up fund" в других словарях:
roll-up fund — noun An offshore fund which returns interest earned from bank deposits back into the fund rather than paying it out to investors, so avoiding incurring income tax • • • Main Entry: ↑roll … Useful english dictionary
roll over — verb 1. make a rolling motion or turn (Freq. 3) The dog rolled over • Hypernyms: ↑turn • Hyponyms: ↑somersault, ↑tumble, ↑welter • Verb Frames … Useful english dictionary
roll up — verb 1. form into a cylinder by rolling (Freq. 1) Roll up the cloth • Syn: ↑furl • Hypernyms: ↑change shape, ↑change form, ↑deform • Hyponyms … Useful english dictionary
roll-up — noun 1》 (chiefly N. Amer. also roll your own) Brit. informal a hand rolled cigarette. 2》 Austral. informal an assembly. adjective Finance denoting an investment fund in which returns are reinvested and tax liabilities can be reduced … English new terms dictionary
roll-up funds — An offshore investment fund using securities with rolled up coupons designed to avoid income tax However, these funds are now assessed for income tax as if the coupons were paid in cash … Big dictionary of business and management
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