distributable
adjective finance & economics specialized uk/dɪˈstrɪb.jə.tə.bəl/ us/dɪˈstrɪb.jə.t̬ə.bəl/
可分配（给股东）的
able to be distributed (= given out) to shareholders (= people who own part of a company and therefore get part of its profits)
If the company has no distributable reserves, it cannot pay dividends.
Dividends can only be paid from distributable profits. 股息只能从可分配利润中支付。
Compare: non-distributable
- More examples
- The exact amount of distributable income can only be determined at the end of the fiscal year.
- Holding gains are not considered distributable except upon liquidation of the firm.
- Distributable earnings is the profit from the company's main business minus adjusted income taxes.
- Free cash flow and net earnings both affect the per share calculations for distributable cash.