Выражение встречается в следующем контексте: The shareholder loan including accrued interest amounts to 316 mUSD at year end 2008 and will be 454,6 mUSD including accrued interest in July 2013. As XXX1 has not enough cash to upstream enough dividends to XXX2 (legal entity), the company XXX2 has no income from dividends and therefore not sufficient cash to repay the shareholder loan to XXX3.

Заранее спасибо