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 that is eligible for distribution as dividends, after deducting non-distributable items such as statutory reserves or required capital. The exact amount depends on local law and the company’s articles of association. The concept helps distinguish freely distributable funds from amounts that must be retained for ongoing operations or regulatory reasons.

In governance and law, distributions are typically restricted to preserve the company’s solvency and capital base. Boards or shareholders may propose dividends only to the extent that the company has distributable reserves and can meet debt obligations. In many jurisdictions, auditors or regulators verify that proposed distributions are within legal limits and are properly disclosed in financial statements.

Etymology and usage: distribuerbaar derives from the verb distribueren (to distribute) with the suffix -baar, from Latin distribuere. The term is common in Dutch-language financial reporting and corporate law, and it has parallels in English with “distributable” or “distributable profits” and “distributable cash flow.”