free surplus

свободный избыток
Часть прибыли, которая может быть распределена в качестве дивидендов по обыкновенным акциям, т. е. прибыль, оставшаяся после вычета всех положенных по закону или иных платежей, таких, как выплата задолженности по дивидендам на привилегированные акции, выкуп собственных акций компании, хранящихся в ее финансовом отделе, и отчислений, обусловленных кредитными соглашениями, требующими поддержания минимального наличного остатка или минимального соотношения обязательств и собственных средств. Выплата дивидендов по обыкновенным акциям является обычным исключением из большинства дивидендных платежей, ограниченных кредитными соглашениями.

Англо-русский словарь по инвестициям. 2014.

Смотреть что такое "free surplus" в других словарях:

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