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Kapitalrücklagen f
account. capital reserves; capital surplus
Kapitalrücklage f =, -n
gen. capital paid in excess of par value; share premium account
busin. negative goodwill
econ. additional paid-in capital
fin. capital reserve (nicht verfügbar für Dividendenzahlung); issuance premium (shares); paid-in capital in excess of par; premium on merger; share premium (account); issuance premium shares; share premium account
fin., amer. capital surplus
Kapitalrücklagen: 1 phrase in 1 subject
Accounting1