| 单词 | distrain |
| 释义 | distrain distrain To seize goods as a security for the performance of an obligation, especially the seizure of goods by a landlord because a tenant is in arrears with his rent. distributable profits(distributable reserves) The profits of a company that are legally available for distribution as dividends. They consist of a company’s accumulated realized profits after deducting all realized losses, except for any part of these net realized profits that have been previously distributed or capitalized. Public companies, however, may not distribute profits to such an extent that their net assets are reduced to less than the sum of their called-up share capital and their undistributable reserves. |
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