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 ?
To illustrate, an extended example involving various misstatements of different types and signs which aggregate to different net amounts in the opening and closing retained earnings balances of a hypothetical corporation follows.
An adjustment to retained earnings will be necessary to account for the effect of the inventory method change on 20X5 net income.
The retained earnings, once invested in the LLC, can be used to purchase a cash value life insurance policy that ultimately will enable most of the retained dollars to pass tax-free to the owner and grow tax-free during retirement.
(ii) Deduct the entire amount of the bank's outstanding equity investment (including retained earnings) in all financial subsidiaries from the bank's risk-weighted assets.
It demonstrates that under the entity theory, consolidated retained earnings includes the separate equities of both the parent company stockholders and the minority interest.
However, the retained earnings account shown on the balance sheet is not cash and, therefore, can't buy anything.
While standard tax clauses exist, each transaction is unique and requires contractual provisions specific to the individual case (e.g., consequences of hidden profit distributions, warranties for the existence of loss carry-forwards or the amount of retained earnings, etc.).
Since 1952, corporations have funded 95 percent of the cost of their expansions internally -- primarily through retained earnings. Even initial public offerings, which compose a tiny fraction of the market, are often used to pay off loans from founding owners.
Over the long haul, internal sources such as retained earnings and savings achieved through operating efficiencies will provide working capital.
This retained earnings trap enables managers to pursue investments from which they benefit at the expense of shareholders.
The Members' Equity Value, Accumulated Retained Earnings and Guaranty Fund will be invested with CISP.
The revised figures for previous periods largely result from further adjusting of the retained earnings calculation with the concept of monitoring the company's operating results for the observed period.