non-distributable
adjective finance & economics specialized (also UK non distributable , US nondistributable) uk/ˌnɒn.dɪˈstrɪb.jə.tə.bəl/ us/ˌnɑːn.dɪˈstrɪb.jə.t̬ə.bəl/
不可分配的
not able to be distributed (= given out) to shareholders (= people who own shares in a company and therefore get part of the company's profits)
Non-distributable reserves are created for a specific purpose and cannot be distributed among shareholders.
Any profits are non distributable and are retained for the benefit of the Scheme. 任何利润都是不可分配的,是为该计划的利益而保留。
- More examples
- The small and medium-scale industries equity investment scheme reserves are non-distributable.
- The nominal value of the share capital issued would be credited to a non-distributable share premium account.
- The foreign currency gain (or loss) which arises upon usage of the foreign currency is recorded as a separate non distributable reserve.