- capital impairment
- учет, фин. = impairment of capital* * *ослабление капитала
Англо-русский экономический словарь.
Англо-русский экономический словарь.
capital impairment — Reduction of assets of corporation below aggregate of outstanding shares of capital stock … Black's law dictionary
capital impairment — Reduction of assets of corporation below aggregate of outstanding shares of capital stock … Black's law dictionary
capital — cap·i·tal 1 adj [Latin capitalis, from caput head, a person s life (as forfeit)] 1 a: punishable by death capital murder b: involving execution a capital case 2 [Medieval Latin capitalis chief, principal, from Latin … Law dictionary
Impairment — 1. A reduction in a company s stated capital. 2. The total capital that is less than the par value of the company s capital stock. 1. This is usually reduced because of poorly estimated losses or gains. 2. Impairment can be used in many contexts … Investment dictionary
impairment of capital — A deficiency in the capital of a bank, but not necessarily a condition of insolvency. 10 Am J2d Bks § 41. Distribution reducing capital of corporation. 19 Am J2d Corp § 819 … Ballentine's law dictionary
restoration of capital — Correcting an impairment of capital of a bank … Ballentine's law dictionary
impair — im·pair /im per/ vt 1: to damage or make worse by or as if by diminishing impair ed health 2: to diminish the value of (property or property rights); specif: to diminish the value of (legal contractual obligations) to the point that a party loses … Law dictionary
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Depreciation — Not to be confused with Deprecation. Depreciation refers to two very different but related concepts: the decrease in value of assets (fair value depreciation), and the allocation of the cost of assets to periods in which the assets are used… … Wikipedia
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