| 单词 | return of capital |
| 释义 | return of capital in Finance (rɪtɜrn əv kæpɪtəl) or ROC noun (Finance: Investment) A return of capital is a situation in which you receive back money that was previously invested. The company may be permitted to pay a liquidating dividend, and, because such paymentsare regarded as a return of capital, they are not taxed as income. Dividends paid shortly after the purchase of shares by an investor, although in effecta return of capital, are taxable to shareholders who are subject to tax. A return of capital is a situation in which you receive back money that was previously invested. return of capital in Accounting (rɪtɜrn əv kæpɪtəl) noun (Accounting: Investing) return, capitalA return of capital is a situation in which you receive back money that was previously invested. The company may be permitted to pay a liquidating dividend, and, because such paymentsare regarded as a return of capital, they are not taxed as income. Dividends paid shortly after the purchase of shares by an investor, although in effecta return of capital, are taxable to shareholders who are subject to tax. A return of capital is a situation in which you receive back money that was previously invested. |
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