distributable earnings

简明释义

可分配收益

英英释义

Distributable earnings refer to the portion of a company's profits that can be distributed to shareholders as dividends, after accounting for necessary reserves and retained earnings.

可分配收益是指公司在扣除必要的储备和留存收益后,可以分配给股东作为红利的利润部分。

例句

1.The firm reported an increase in distributable earnings 可分配收益 compared to last year.

与去年相比,该公司报告了可分配收益 distributable earnings 的增加。

2.The company's board decided to allocate the distributable earnings 可分配收益 for dividends this quarter.

公司的董事会决定将本季度的可分配收益 distributable earnings 分配用于股息。

3.Investors are keen to know the amount of distributable earnings 可分配收益 before making their investment decisions.

投资者在做出投资决策之前,急于了解可分配收益 distributable earnings 的金额。

4.Management emphasized the importance of retaining some distributable earnings 可分配收益 for future investments.

管理层强调保留一些可分配收益 distributable earnings 用于未来投资的重要性。

5.The calculation of distributable earnings 可分配收益 is crucial for determining shareholder payouts.

计算可分配收益 distributable earnings 对于确定股东分红至关重要。

作文

In the world of finance and investment, understanding key terms is essential for making informed decisions. One such term that investors often encounter is distributable earnings. To grasp the significance of this phrase, it is important to break down its components and understand its implications in the context of corporate finance.Distributable earnings refers to the portion of a company's profits that can be distributed to shareholders as dividends. This concept is crucial for both investors and companies, as it directly impacts shareholder returns and the overall financial health of a business. When a company generates revenue, it incurs various expenses, including costs of goods sold, operating expenses, taxes, and interest payments. After accounting for these costs, the remaining profit is considered the net income. However, not all of this net income is available for distribution to shareholders.The calculation of distributable earnings takes into account several factors, including retained earnings and legal restrictions on dividend payments. Retained earnings are the profits that a company has reinvested in the business rather than distributing them to shareholders. This reinvestment can be used for expansion, research and development, or paying down debt. Companies may choose to retain a portion of their earnings to ensure long-term growth and stability, which can ultimately benefit shareholders in the future.Additionally, legal restrictions may apply to the distribution of earnings. For instance, many jurisdictions have laws that prevent companies from paying dividends if they do not have sufficient profits or if doing so would jeopardize their financial stability. Therefore, understanding the legal framework surrounding distributable earnings is crucial for both investors and corporate managers.Investors often look for companies with healthy distributable earnings because these indicate the potential for dividend payments. Dividends are a significant source of income for many investors, particularly those who rely on regular cash flow from their investments. A consistent dividend payout can signal to investors that a company is financially stable and capable of generating profits over time. Conversely, a decrease in distributable earnings may lead to reduced or suspended dividends, which can negatively affect stock prices and investor sentiment.Moreover, the concept of distributable earnings also plays a role in corporate governance. Companies must balance the interests of shareholders with the need for reinvestment in the business. A company that pays out too much in dividends may struggle to fund growth initiatives, while one that retains too much profit may alienate shareholders who expect returns on their investment. Thus, effective management of distributable earnings is essential for maintaining a positive relationship with investors.In conclusion, understanding distributable earnings is vital for anyone involved in finance or investing. It encapsulates the delicate balance between rewarding shareholders and ensuring the long-term viability of a company. As investors analyze potential investments, they should pay close attention to a company's distributable earnings as an indicator of financial health and future growth prospects. By doing so, they can make more informed decisions and potentially enhance their investment outcomes.

在金融和投资的世界中,理解关键术语对于做出明智的决策至关重要。投资者经常遇到的一个术语是可分配收益。要理解这个短语的重要性,首先需要拆解其组成部分,并在企业财务的背景下理解其含义。可分配收益指的是公司利润中可以作为股息分配给股东的部分。这个概念对于投资者和公司都至关重要,因为它直接影响股东回报和企业的整体财务健康。当公司产生收入时,会产生各种费用,包括销售成本、运营费用、税收和利息支付。在考虑了这些成本后,剩余的利润被视为净收入。然而,并非所有的净收入都可以分配给股东。可分配收益的计算考虑了几个因素,包括留存收益和对股息支付的法律限制。留存收益是公司将利润再投资于业务而不是分配给股东的部分。这种再投资可以用于扩张、研发或偿还债务。公司可能选择保留一部分收益,以确保长期增长和稳定,这最终可以使股东受益。此外,法律限制可能适用于收益的分配。例如,许多司法管辖区的法律禁止公司支付股息,如果它们没有足够的利润,或者这样做会危及其财务稳定。因此,理解围绕可分配收益的法律框架对投资者和公司管理者都是至关重要的。投资者通常寻找具有健康可分配收益的公司,因为这表明有可能进行股息支付。股息是许多投资者的重要收入来源,尤其是那些依赖于投资的定期现金流的投资者。持续的股息支付可以向投资者发出信号,表明公司财务稳定并能够长期产生利润。相反,可分配收益的减少可能导致股息减少或暂停,这可能对股价和投资者情绪产生负面影响。此外,可分配收益的概念在公司治理中也起着作用。公司必须在回报股东与对业务进行再投资的需要之间取得平衡。支付过多股息的公司可能难以资助增长计划,而保留过多利润的公司可能会疏远期待投资回报的股东。因此,有效管理可分配收益对于维护与投资者的积极关系至关重要。总之,理解可分配收益对于任何参与金融或投资的人都是至关重要的。它概括了在奖励股东与确保公司长期生存之间微妙的平衡。当投资者分析潜在投资时,他们应密切关注公司的可分配收益,作为财务健康和未来增长前景的指标。通过这样做,他们可以做出更明智的决策,潜在地提高投资结果。