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1586 terms

Glossary

Every term is defined twice: once the way a filing would put it, and once the way somebody would explain it to you across a table. The second one is usually the one that sticks.

Showing 1 term

Upstreaming

Accounting

Moving cash from a subsidiary up to its parent — by dividend, by repayment of an intra-group loan, or by a charge for interest, royalty or services.

In plain terms

Consolidated cash flow says what the group earned. Upstreaming is what it takes to get any of it to the entity whose shares are listed, and each route carries a different cost and a different set of permissions.

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Indian stock market glossary · Market Vidyalaya