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Wat (wie) is undistributed profits - definitie
Undistributed profits tax
1936-39 U.S. FEDERAL TAX ON CORPORATE RETAINED EARNINGS; PART OF THE NEW DEAL
The undistributed profits tax was enacted in 1936 by the United States administration of President Franklin D. Roosevelt (FDR), during the Great Depression.
plough back
ACCUMULATED NET INCOME OF THE CORPORATION THAT IS RETAINED BY THE CORPORATION
Retained Profit; Retained Earnings; Plough back; Stockholders' deficit; Retained losses; Undistributed profits; Earned surplus; Retained profit; Accumulated deficit; Accumulated surplus; Plowback retained earnings; Plowback; Accumulated profits; Accumulated profit
If profits are ploughed back into a business, they are used to increase the size of the business or to improve it. (BUSINESS)
About 70 per cent of its profits are being ploughed back into the investment programme.
PHRASAL VERB: usu passive, be V-ed P into n
Retained earnings
ACCUMULATED NET INCOME OF THE CORPORATION THAT IS RETAINED BY THE CORPORATION
Retained Profit; Retained Earnings; Plough back; Stockholders' deficit; Retained losses; Undistributed profits; Earned surplus; Retained profit; Accumulated deficit; Accumulated surplus; Plowback retained earnings; Plowback; Accumulated profits; Accumulated profit
The retained earnings (also known as plowback) of a corporation is the accumulated net income of the corporation that is retained by the corporation at a particular point of time, such as at the end of the reporting period. At the end of that period, the net income (or net loss) at that point is transferred from the Profit and Loss Account to the retained earnings account.
Voorbeelden uit tekstcorpus voor undistributed profits
1. Meanwhile, the actual availability of undistributed profits from previous years must be confirmed by documents.
2. If the fees of the board members are paid from undistributed profits from previous years, there is no obligation to pay unified social tax.
3. Currently, the safest option seems to be to pay fees to members of the board of directors with previous years‘ undistributed profits, because here the points of view of the Finance Ministry and the Supreme Arbitration Court essentially coincide.