Last Updated
:2025/11/22
dividend equalisation reserve
Noun
Japanese Meaning
企業の収益変動にかかわらず、配当金を安定的に支払うために設けられる基金 / 業績の変動を調整し、配当水準を維持するための準備金
( canonical )
( plural )
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(finance) A fund set up to ensure that dividends remain stable despite changes in a company's earnings
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dividend equalisation reserve
The board decided to allocate additional profits to the dividend equalisation reserve to protect shareholders from fluctuating earnings.
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The board decided to allocate additional profits to the dividend equalisation reserve to protect shareholders from fluctuating earnings.
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