distributable reserves
C2CEFR level
95/100Rarity: very rare
TechnicalRegister
The accumulated realised profits of a company that are lawfully available for paying dividends.
A company may only pay a dividend out of distributable reserves, not out of capital.
Rarity runs from 0 (a word everyone knows) to 100 (almost never seen outside specialist or literary writing). Level is the word's real difficulty on the CEFR scale, from A1 to C2.
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