Traduction de «Distribuer les titres d'une filiale » (Français → Anglais) :

distribute the shares of a subsidiary | spin-out the shares of a subsidiary | spin-out the stock of a subsidiary

informally circulated

dividend distributed by a subsidiary

advance payment to be made by companies on distributed profits

distribution of the shares of a subsidiary | share spin-out

quantity of securities distributed

(iv) if there is only one subsidiary, the amount of the holding company’s proportion of the undistributed profits of the subsidiary earned since the acquisition of the shares of the subsidiary by the holding company to the extent that that amount has not been taken into the accounts of the holding company, or if there is more than one subsidiary, the amount of the holding company’s proportion of the aggregate undistributed profits of all subsidiaries earned since the acquisition of their shares by the holding company less its proportion of the losses, if ...[+++]any, suffered by any subsidiary since the acquisition of its shares to the extent that that amount has not been taken into the accounts of the holding company, and

(iv) if there is only one subsidiary, the amount of the holding company’s proportion of the undistributed profits of the subsidiary earned since the acquisition of the shares of the subsidiary by the holding company to the extent that that amount has not been taken into the accounts of the holding company, or if there is more than one subsidiary, the amount of the holding company’s proportion of the aggregate undistributed profits of all subsidiaries earned since the acquisition of their shares by the holding company less its proportion of the losses, if ...[+++]any, suffered by any subsidiary since the acquisition of its shares to the extent that that amount has not been taken into the accounts of the holding company, and

(e) if the amendment seeks to authorize the holder to distribute drugs as a distributor referred to in paragraph C.01A.003(a) of the Food and Drug Regulations, or to wholesale drugs or to conduct both of those activities, but not to fabricate, package/label or import drugs or to distribute drugs as a distributor referred to in paragraph C.01A.003(b) of those Regulations, the basic fee set out in section 23.

For example, the 2010 Annual Report for Scotia Bank indicates the amount saved on page 137: “If all international subsidiaries' unremitted earnings were repatriated, taxes that would be payable as at October 31, 2010, are estimated to be $907 million [.]” The Royal Bank Report states, on page 125: “Taxes that would be payable if all foreign subsidiaries' accumulated unremitted earnings were repatriated are estimated at $763 million [.]” The Toronto Dominion Bank states, on page 53 of its financial statements, that earnings of certain subsidiaries are subject to additional tax upon repatriation and that if those earnings w ...[+++]ere taxed under Canadian laws, estimated additional taxes payable would be $409 million.