distribuerbaar
Distributierbaar is a Dutch adjective describing something that can be distributed. In business contexts it most often refers to parts of profits, reserves, or cash that may be distributed to shareholders or owners without violating capital maintenance or solvency requirements. The term is used mainly in accounting, corporate governance, and financial reporting.
In accounting, distributerbaar resultaat or distributeerbare reserves denote the portion of a company’s earnings and reserves
In governance and law, distributions are typically restricted to preserve the company’s solvency and capital base.
Etymology and usage: distribuerbaar derives from the verb distribueren (to distribute) with the suffix -baar, from