Gewinnausschüttung
التعريفات والمعاني
== German ==
=== Etymology ===
Gewinn (“profit”) + Ausschüttung (“distribution/pouring out”)
=== Pronunciation ===
IPA(key): [ɡəˈvɪnʔaʊ̯sˌʃʏtʊŋ]
Hyphenation: Ge‧winn‧aus‧schüt‧tung
=== Noun ===
Gewinnausschüttung f (genitive Gewinnausschüttung, plural Gewinnausschüttungen)
(finance, business) profit distribution (the payment of a portion of a company's net profit to its shareholders or partners)
==== Declension ====
==== Synonyms ====
Dividendenzahlung (specifically for corporations/AGs)
Entnahme (specifically for sole proprietorships or partnerships)
==== Antonyms ====
Gewinnthesaurierung (reinvestment of profits within the company)
Verlustvortrag (carrying forward a loss to future periods)
==== Coordinate terms ====
Jahresüberschuss – (the net income that serves as the basis for any distribution)
Ausschüttungsquote – (the percentage of the annual profit that is distributed to shareholders)
Kapitalertragsteuer – (the tax deducted directly from the distributed amount)
Dividendenrendite – (the ratio of the distribution to the current share price)
Ausschüttungssperre – (legal regulations that prevent profits from being paid out to protect creditors)
==== Related terms ====
ausschütten (to distribute; to pour out)
Gewinnverwendung (appropriation of profit)
Ausschüttungsbetrag (the total sum to be distributed)