reduction of capital — a company s capital may be lawfully reduced in two ways: (1) by extinguishing or reducing the liability of its members on any uncalled capital; or (2) by repaying to them the nominal value of their shares. Where a company has suffered losses, it… … Law dictionary
reduction of capital — A reduction in the issued share capital of a company. The Companies Act states that, subject to confirmation by the court, a company may, if authorized by its articles of association, pass a special resolution to reduce its issued share capital.… … Big dictionary of business and management
reduction of capital — Voluntary liquidation of retired corporate capital. Jay Ronald Co. v. Marshall Mortg. Corporation, 265 App.Div. 622, 40 N.Y.S.2d 391, 399 … Black's law dictionary
réduction — [ redyksjɔ̃ ] n. f. • fin XIIIe « rapprochement »; lat. reductio, de reducere → réduire I ♦ (XIVe) Opération qui consiste à remettre en place (un os luxé, fracturé; un organe déplacé). Réduction d une articulation luxée. Par ext. Réduction d une… … Encyclopédie Universelle
capital redemption reserve — Under Chapter VII of Part V of the Companies Act 1985, a company can redeem shares which are issued as redeemable shares by repaying the nominal value to the shareholder, whereupon the shares are cancelled. Redemption must normally be from… … 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
capital gains — index boom (prosperity) Burton s Legal Thesaurus. William C. Burton. 2006 capital gains … Law dictionary
Capital Reduction — The process of decreasing a company s shareholder equity through share cancellations and share repurchases. The reduction of capital is done by companies for numerous reasons including increasing shareholder value and producing a more efficient… … Investment dictionary
capital reduction — See: reduction of capital … Accounting dictionary
Reduction d'ISF pour investissement en PME — Réduction d ISF pour investissement en PME L article 16 de la loi TEPA du 21 août 2007 a créé une réduction d ISF en cas d investissement dans les PME non cotées. La réduction est de 75% des sommes investies. Elle est plafonnée à 50 000 €.… … Wikipédia en Français
