Traduction de «Actions achetées à crédit » (Français → Anglais) :

leveraged stock

leveraged stock

share-purchase tax credit

credit institutions operating locally

share-purchase tax credit share

own shares at book value held by a credit institution

implementation of appropriations entered for significant Community action

(6) Subsection 183.1(2) does not apply if none of the purposes of the transaction or series of transactions or events referred to therein may reasonably be considered, having regard to all the circumstances, to have been to enable shareholders of a corporation who are individuals or non-resident persons to receive an amount, directly or indirectly, as proceeds of disposition of property rather than as a dividend on a share that was of a class that was listed on a stock exchange or that was purchased and sold in the manner in which shares are normally purchased and sold by any member of the public in the open market.

In the left-hand column, purchasing 35% of the outstanding common shares for $16 per share—we have, of the 10 shares, 3.5 shares purchased at $16 per share, which is $56.

Without prejudice to Articles 178 and 182, where appropriations are decommitted in any financial year after that in which the appropriations were entered in the budget as a result of total or partial non-implementation of the actions for which they were earmarked, the appropriations concerned shall be cancelled.

Under Spanish legislation applicable to shares bought before 31 December 1994, capital gains on shares of companies quoted in the Spanish financial markets benefit from a 25% reduction in the tax rate whereas the equivalent reduction for shares of companies quoted in financial markets other than Spanish is only 14.28%.