qualifying
71qualifying loss — A trading loss arising in a current accounting period as a result of computing the profits and losses of an organization in accordance with accepted corporation tax principles …
72qualifying loss — A trading loss arising in a current accounting period as a result of computing the profits and losses of an organization in accordance with accepted corporation tax principles. See loss reliefs …
73qualifying distribution — /ˌkwɒlɪfaɪɪŋ ˌdɪstrɪ bju:ʃ(ə)n/ noun a payment of a dividend to a shareholder, on which advance corporation tax is paid …
74qualifying ratio — / kwɒlɪfaɪɪŋ ˌreɪʃiəυ/ noun a calculation of how much mortgage a borrower can afford, by comparing his monthly incoming against his monthly outgoings …
75qualifying service — / kwɒlɪfaɪɪŋ ˌsɜ:vɪs/ noun the period for which an employee must be employed by a company before becoming eligible to join a group pension scheme …
76qualifying shares — / kwɒlɪfaɪɪŋ ʃeəz/ plural noun the number of shares which you need to earn to get a bonus issue or to be a director of the company, etc …
77qualifying share — A share of common stock owned by a person in order to qualify as a director of the issuing corporation in a corporation that requires directors to be shareholders …
78qualifying diaphragm — See vacuum break diaphragm …
79qualifying clauses — Provisions in a contract or conveyance containing conditions …
80qualifying adjective — noun an adjective that ascribes to its noun the value of an attribute of that noun (e.g., a nervous person or a musical speaking voice ) • Syn: ↑descriptive adjective • Hypernyms: ↑adjective …