scrip dividends

scrip dividends
 скрип-дивиденды, дивиденды, выплаченные долговыми обязательствами; при отсутствии достаточного количества денежных средств дивиденды могут объявляться в виде долговых ценных бумаг, например, векселей, т.е. компания обязывается их выплатить в будущем (по процентным векселям с процентами).

Англо-русский толковый словарь бухгалтерских и финансовых терминов. - Издательство "Академия Естествознания". . 2012.

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  • scrip dividend — the issue of a certificate entitling the holder to acquire shares in a company; frequently used in connection with bonus issues, such scrip has in some instances been issued as a stock dividend instead of cash. Collins dictionary of law. W. J.… …   Law dictionary

  • Scrip — 1. A written document that acknowledges a debt. 2. A temporary document representing a fraction of a share resulting from a split or spin off. Scrips may be applied to the purchase of full shares. 3. Currency issued by a private corporation 1.… …   Investment dictionary

  • Scrip — issued by the Capitol Hill Baby Sitting Co op, worth ½ hour of babysitting time. Scrip is an American term for any substitute for currency which is not legal tender and is often a form of credit. Scrips were created as company payment of… …   Wikipedia

  • scrip — ► NOUN 1) a provisional certificate of money subscribed to a bank or company, entitling the holder to a formal certificate and dividends. 2) certificates of this type collectively. 3) an issue of additional shares to shareholders in proportion to …   English terms dictionary

  • scrip dividend — An issue of shares to an investor in lieu of a cash dividend ( dividends). The value of the shares will be designed to equal the value of the cash dividend foregone. This may be useful for investors who wish to increase their investment in the… …   Financial and business terms

  • scrip — A temporary document that represents a portion of a share> of stock, often issued after a stock split or spin off. Bloomberg Financial Dictionary * * * scrip scrip [skrɪp] noun [countable, uncountable] FINANCE 1. a document given instead of… …   Financial and business terms

  • scrip — scrip1 noun 1》 a provisional certificate of money subscribed to a bank or company, entitling the holder to a formal certificate and dividends.     ↘certificates of this type collectively.     ↘Finance an issue of additional shares to shareholders …   English new terms dictionary

  • scrip — n. 1 a provisional certificate of money subscribed to a bank or company etc. entitling the holder to a formal certificate and dividends. 2 (collect.) such certificates. 3 an extra share or shares instead of a dividend. Etymology: abbr. of… …   Useful english dictionary

  • Dividend — This article is about financial dividends. For dividends in arithmetic, see Division (mathematics). Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis  …   Wikipedia

  • appropriation — The allocation of the net profits of an organization in its accounts. For example, in a company appropriations are usually in the form of cash dividends or scrip dividends to shareholders, transfers to reserves, and amounts for taxation. In a… …   Accounting dictionary

  • drawings — Assets (cash or goods) withdrawn from an unincorporated business by its owner. If a business is incorporated, drawings are usually in the form of dividends or scrip dividends. Drawings are shown in a drawings account, which is used, for example,… …   Accounting dictionary

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