acquired surplus


acquired surplus
учет, фин. приобретенный добавочный капитал* (некапитализированная часть собственных средств компании, приобретенная при ее поглощении, т. е. часть чистого собственного капитала поглощаемой компании, не приходящаяся на обыкновенные акции)
Syn:
See:

* * *
приобретенный капитал: некапитализированная часть собственных средств компании (напр., резервы), приобретенная при ее поглощении; см. capital surplus.

Англо-русский экономический словарь.

Смотреть что такое "acquired surplus" в других словарях:

  • acquired surplus — Surplus arising from changes of the capital structure of one or more businesses; e.g. from the purchase of one business by another business …   Black's law dictionary

  • acquired surplus — Surplus arising from changes of the capital structure of one or more businesses; e.g. from the purchase of one business by another business …   Black's law dictionary

  • acquired surplus — The surplus acquired when a company is purchased in a pooling of interests combination, i.e. the net worth not considered to be capital stock. Bloomberg Financial Dictionary …   Financial and business terms

  • surplus — That which remains of a fund appropriated for a particular purpose; the remainder of a thing; the overplus; the residue. Ordinarily, surplus means residue or excess of assets after liabilities, including capital, have been deducted. American Life …   Black's law dictionary

  • Surplus labour — Part of a series on Marxism …   Wikipedia

  • Capital Surplus — Equity which cannot otherwise be classified as capital stock or retained earnings. It s usually created from a stock issued at a premium over par value. Capital surplus is also known as share premium (UK), acquired surplus, donated surplus, paid… …   Investment dictionary

  • F-4 Phantom II — Infobox Aircraft name=F 4 Phantom II type=Fighter bomber national origin = United States manufacturer= McDonnell Aircraft/ McDonnell Douglas caption=F 4E from 347th TFW dropping convert|500|lb|abbr=on Mark 82 bombs designer= first flight=27 May… …   Wikipedia

  • McDonnell Douglas F-4 Phantom II — F 4 redirects here. For other uses, see F4 (disambiguation). F 4 Phantom II An F 4B Phantom II of Marine fighter attack squadron VMFA 314, the Black …   Wikipedia

  • избыток капитала, прирост или выигрыш в стоимости капитала — (1) Акционерный (equity capital) или собственный (net worth capital) капитал, который иначе не может быть включен в учредительный капитал ( capital stock) или нераспределенные доходы ( retained earnings). Существует пять способов получения… …   Финансово-инвестиционный толковый словарь

  • International Medical Equipment Collaborative (IMEC) — Infobox Organization name = International Medical Equipment Collaborative image border = size = 200px caption = IMEC Logo formation = 1995 type = Non Governmental Organization (NGO) headquarters = North Andover, Massachusetts location = Motto =… …   Wikipedia

  • Mainline Steam — s Plimmerton based locomotive, J 1211. Photo by Joseph Christianson Mainline Steam is a New Zealand organisation devoted to the restoration and operation of historic New Zealand Railways mainline steam locomotives. Regular day excursions and… …   Wikipedia


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