retained earnings

retained earnings
the accumulated, undistributed earnings of a corporation. Also called retained income, earned surplus.

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Universalium. 2010.

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  • retained earnings — Earnings of a corporation from the current as well as prior years that have neither been distributed to the shareholders as dividends nor transferred to the surplus account. Corporate earnings accumulated over time. One of a corporation s equity… …   Financial and business terms

  • retained earnings — n pl: earned surplus at surplus Merriam Webster’s Dictionary of Law. Merriam Webster. 1996 …   Law dictionary

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  • Retained earnings — Accounting earnings that are retained by the firm for reinvestment in its operations; earnings that are not paid out as dividends. The New York Times Financial Glossary * * * retained earnings retained earnings ➔ earnings * * *    Earnings not… …   Financial and business terms

  • Retained earnings — In accounting, retained earnings refers to the portion of net income which is retained by the corporation rather than distributed to its owners as dividends. Similarly, if the corporation makes a loss, then that loss is retained and called… …   Wikipedia

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  • retained earnings — An account on the balance sheet which represents the accumulated earnings of a corporation less any dividend distributions (including capitalization through stock dividends). It is usually a credit balance and a component of stockholder s equity …   Black's law dictionary

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  • retained earnings — Accumulated *net income recorded as *stockholders’ *equity in a corporation’s *balance sheet. Retained earnings are normally available for distribution as *dividends …   Auditor's dictionary

  • retained earnings statement — A statement of all transactions affecting the balance of a company s retained earnings account. Bloomberg Financial Dictionary …   Financial and business terms

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