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en Définition investment that confers whole or partial ownership in an enterprise and entitles the investor to share in the profits from its operation ; a company's capital that is invested by holders of ordinary shares, entitling them to unlimited returns
Réf. de la définition Glossary of Finance and Debt,World Bank,1991 ;Dict.of Accounting,Collin-Joliffe,1992

Terme acquisition of holdings
Fiabilité 3 (fiable)
Réf. du terme International Accounting Lex,UEC-Group Accounts;Council Directive 78/660/EEC,OJ L 222/78,art.5,3
Contexte development finance companies provide productive enterprises with finance by supplying them with equity or loan capital or by underwriting issues of their securities
Commentaire relatif au terme to acquire holdings in other undertakings;REF:Council Directive 78/660/EEC,OJ L 222/78,art.5,3
Date 24/09/2003

Terme equity investment
Fiabilité 3 (fiable)
Réf. du terme Glossary of Finance and Debt,World Bank,1991;International Accounting Lex,UEC-Group Accounts;OJEC L 372/90,art.12,2
Contexte development finance companies provide productive enterprises with finance by supplying them with equity or loan capital or by underwriting issues of their securities
Commentaire relatif au terme to acquire holdings in other undertakings;REF:Council Directive 78/660/EEC,OJ L 222/78,art.5,3
Date 24/09/2003

Terme investment
Fiabilité 3 (fiable)
Réf. du terme International Accounting Lex,UEC-Group Accounts
Contexte development finance companies provide productive enterprises with finance by supplying them with equity or loan capital or by underwriting issues of their securities
Commentaire relatif au terme to acquire holdings in other undertakings;REF:Council Directive 78/660/EEC,OJ L 222/78,art.5,3
Date 24/09/2003

Terme equity participation
Fiabilité 3 (fiable)
Réf. du terme International Monetary Fund,Washington 1982;International Accounting Lex,UEC-Group Accounts
Contexte development finance companies provide productive enterprises with finance by supplying them with equity or loan capital or by underwriting issues of their securities
Commentaire relatif au terme to acquire holdings in other undertakings;REF:Council Directive 78/660/EEC,OJ L 222/78,art.5,3
Date 24/09/2003

Terme equity capital
Fiabilité 3 (fiable)
Réf. du terme Dict.of Accounting,Collin-Joliffe,1992;International Accounting Lex,UEC-Group Accounts
Contexte development finance companies provide productive enterprises with finance by supplying them with equity or loan capital or by underwriting issues of their securities
Commentaire relatif au terme to acquire holdings in other undertakings;REF:Council Directive 78/660/EEC,OJ L 222/78,art.5,3
Date 24/09/2003

Terme equity financing
Fiabilité 3 (fiable)
Réf. du terme Glossary of Finance and Debt,World Bank,1991;International Accounting Lex,UEC-Group Accounts
Contexte development finance companies provide productive enterprises with finance by supplying them with equity or loan capital or by underwriting issues of their securities
Commentaire relatif au terme to acquire holdings in other undertakings;REF:Council Directive 78/660/EEC,OJ L 222/78,art.5,3
Date 24/09/2003

pt Définition posse de uma fracção do capital de uma sociedade, nalguns países as participações por longo prazo ou as que representam uma parte importante do capital social são inscritas no balanço sob a designação de imobilizações financeiras
Réf. de la définition International Accounting Lexicon (U.E.C.)-Contas de Grupo

Terme investimento em participações de capitais fechados
Fiabilité 3 (fiable)
Réf. du terme Directiva 2006/48/CE relativa ao acesso à actividade das instituições de crédito e ao seu exercício (reformulação), 32006L0048/PT
Contexte 66. Sob reserva do poder discricionário das autoridades competentes, é aplicado um ponderador de 150 % aos riscos particularmente elevados, tais como os investimentos em empresas de capital de risco e os investimentos em participações em empresas de capitais fechados.
Réf. du contexte Directiva 2006/48/CE relativa ao acesso à actividade das instituições de crédito e ao seu exercício (reformulação), 32006L0048/PT
Date 15/03/2011

Terme tomada de participação
Fiabilité 3 (fiable)
Réf. du terme JOCE L 372/90,art.12,2
Date 24/09/2003

Terme participação no capital
Fiabilité 3 (fiable)
Réf. du terme International Accounting Lexicon (U.E.C.)-Contas de Grupo
Date 24/09/2003