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Law/Patents - Real Estate / electricity and inspectio | | Japanese term or phrase: 利益配当等の損金算入要件 | | relating to profits from eal estate trusts |
| | | English translation:qualification test of distribution deductible | Explanation:
Japanese:
但し、本投資法人が「利益配当等の損金算入要件」を満たすことを目的とする場合等で、利益を超える金銭の分配を行うことが必要であると本投資法人の役員会において判断される場合には、上記の分配方針に従い利益を超える金銭の分配を行うことができるものとします。
English equivalent:
However, if the board of the Company decides that cash distributions exceeding earnings is required to satisfy the "qualification test of distribution deductible", the distribution exceeding earnings is allowed following the above distribution policy.
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Note added at 1 hr (2011-12-19 08:01:16 GMT)
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The distribution in "distribution deductible" here refers to dividends/profit sharing/other distributions. |
| Selected response from:
Michael Grant
Japan
Local time: 13:28
| Grading comment | 4 KudoZ points were awarded for this answer |
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