debenture redemption reserve
- debenture redemption reserve
фин. резерв погашения необеспеченных облигаций*
See:
Англо-русский экономический словарь.
Смотреть что такое "debenture redemption reserve" в других словарях:
debenture redemption reserve — A capital reserve into which amounts are transferred from the profit and loss account for debentures that are redeemable at a future date. The aim is to limit the profits available for distribution, although the reserve does not provide the… … Accounting dictionary
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capital redemption reserve — A reserve created if a company purchases its own shares in circumstances that result in a reduction of share capital. It is a reserve that cannot be distributed to the shareholders and thus ensures the maintenance of the capital base of the… … Big dictionary of business and management
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