Примери за използване на Undistributed profits на Английски и техните преводи на Български
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Corporate tax on the undistributed profits is 0%.
Registering a new enterprise can be done within 15 minutes andthere is no corporate income tax on undistributed profits.
The taxation of undistributed profits is steadily decreased from 25% to 20% until the year 2013.
In these circumstances, current and deferred tax assets andliabilities are measured at the rate applicable to undistributed profits.
The existence of undistributed profits of subsidiaries, branches, associates and joint ventures;
In these circumstances, current and deferred tax assets andliabilities are measured at the rate applicable to undistributed profits.
Differences can only occur if in this period undistributed profits went, for example, to pay dividends.
Only the chief accountant can tell the participants of the society how to act correctly in this or that situation,where and what amounts of undistributed profits to send.
The higher the amount of undistributed profits, the further the enterprise from the threat of bankruptcy, and the more optimistic its prospects.
This part is reflected in the articles arising in the distribution of net profit(this is undistributed profits, reserve capital, other similar items).
Undistributed profits of low-taxed foreign subsidiaries(and PEs) shall be included in the tax base of the Bulgarian controlling entity, subject to 10% Bulgarian CIT.
Non-cash items such as depreciation, provisions, deferred taxes,unrealised foreign currency gains and losses, undistributed profits of associates, and non-controlling interests; and.
The owners of the enterprise have the right to spend undistributed profits for various purposes, for example, on encouraging employees, charity, financing social events, holding cultural and sports events, etc.
As a parent controls the dividend policy of its subsidiary,it is able to control the timing of the reversal of temporary differences associated with that investment(including the temporary differences arising not only from undistributed profits but also from any foreign exchange translation differences).
The union of Greek traders came up with an official release in support of the change, butnoted that 20% tax on undistributed profits would benefit only large companies and it will not have significant effect on the activities of small and medium business.
As a parent controls the dividend policy of its subsidiary,it is able to control the timing of the reversal of temporary differences associated with that investment(including the temporary differences arising not only from undistributed profits but also from any foreign exchange translation differences).
The original IAS 12 required that taxes payable on undistributed profits of subsidiaries and associates should be recognised unless it was reasonable to assume that those profits will not be distributed or that a distribution would not give rise to a tax liability.
The entity also recognises a deferred tax liability and deferred tax expense of Rs 20,000(Rs 40,000 at 50%) representing the income taxes that the entity will pay when it recovers or settles the carrying amounts of its assets andliabilities based on the tax rate applicable to undistributed profits.
The Ministry of Finance announced after the introduction of the tax reform at the beginning of the year that the tax on undistributed profits for 2010 will be 24% and it will gradually be reduced by one percentage point per year to freeze to 20% in 2013.
The entity also recognises a deferred tax liability and deferred tax expense of 20,000(40,000 at 50%) representing the income taxes that the entity will pay when it recovers or settles the carrying amounts of its assets andliabilities based on the tax rate applicable to undistributed profits.
For example, in a consolidated group, a parent andsome of its subsidiaries may have paid income taxes at a higher rate on undistributed profits and be aware of the amount that would be refunded on the payment of future dividends to shareholders from consolidated retained earnings.
Undistributed profit is easy!
Undistributed profit- 544 thousand BGN.
Undistributed profit in the balance sheet is….
Undistributed profit: balance sheet and posting.
Undistributed profit in the balance sheet is….
Undistributed profit in the balance sheet is… The account"Retained earnings".
All about everything/ Finance/ Undistributed profit in the balance sheet is… The"Retained earnings" account.
All about everything/ Finance/ Undistributed profit in the balance sheet is….
Dividends may be paid out of the undistributed profit of previous years.