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Showing 1 to 1 of 1 for “"Saving and investment -- Malta"”.

  1. Distributable profits : bridging the gap between the Companies Act and the financial reporting framework

    University of Malta2018

    … arises between the Maltese Companies Act (MCA) and the financial reporting framework in determining distributable profits (DP). Since dividend restrictions feature as one of the main pillars of the capital maintenance (CM) doctrine established by Directive 77/91/EEC, the study also aims to …

    malta Repository record