资本储备的中文解释
股东资金的组成部分,又称不可分配的储备(undistributable reserve),是公司按照法规必须留存的收益,不得以现金发放给股东。重估储备(revaluation reserve)是资本储备的一种,源自资本资产的价值重估,而非一般的经营活动。资本储备还包括股票发行溢价(share premium)及资本偿还储备(capital redemption reserve)。
Capital Reserve的英文解释
A part of shareholders' funds that comes from a revaluation of capital assets and not from the
normal operations that are recorded in the profit and loss account.