retained earnings


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Related to retained earnings: Appropriated Retained Earnings

re·tained earnings

 (rĭ-tānd′)
pl.n.
The accumulated net income retained for reinvestment in a business, rather than being paid out in dividends to stockholders.
References in periodicals archive ?
The same $2,600 net income and the same $3,640 retained earnings are reported in Company P's separate financial statements using the equity method and in the consolidated financial statements under the parent company theory.
The term retained earnings is preferred, because it clearly distinguishes retained earnings from contributed capital, the other primary, source of stockholders' equity.
Distributions for GAAP purposes would be reflected as a reduction of paid-in-capital, not retained earnings.
The Fund also has undistributed retained earnings from net investment income of $582,585, equal to $0.
4 million in retained earnings as of May 31 and was able to cover the losses and still maintain $767,164 in earnings as of June 30.
While some accountants profess that a statement of retained earnings is one of the required basic financial statements, the history lesson from 1967 provides evidence to the contrary.
Banks are allowed to transfer part of their legal capital reserves into retained earnings following a revision to the Commercial Code last year.
Dividends on allocated shares charged to retained earnings.
S corporations could have four retained earnings accounts, but most will have fewer than this.
By contrast, small institutions continued paying out about two-thirds of profits in dividends, and their retained earnings as a share of assets stayed at levels near the average of the past five years.
SMBC said some 600 billion yen in capital reserves will be transferred to retained earnings.
Rather, it had focused on Midwest's RAP-basis retained earnings in deciding the S&L had a sufficient reserve for future losses.