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Topical Terminology > Retained Earnings



7 Definitions

Retained Earnings

For Retained Earnings we have terms and definitions in 7 topics. The topics are Accounting, Accounting Terms, Employee Benefits, Energy, Finance, Frauds and Scams and Tax.



Retained Earnings (Accounting)

are profits of the business that have not been paid out to the owners as of the balance sheet date. The earnings have been "retained" for use in the business (Retained Earnings is an account in the equity section of the balance sheet). It is comprised of the balanceeither debit or creditof appropriated or unappropriated earnings of an entity that are retained in the business. NOTE: Appropriated earnings are not available for dividendsbut may be used to reduce a deficit or may be transferred to stated capital. Other appropriations of profits require a vote of the shareholders.


Retained Earnings (Accounting Terms)

Accumulated undistributed earnings of a company retained for future needs or for future distribution to its owners.


Retained Earnings (Employee Benefits)

A corporation’s accumulated profits or losses.


Retained Earnings (Energy)

The balance, either debit or credit, of appropriated or unappropriated retained earnings of the utility department arising from earnings.


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Retained Earnings (Finance)

Accounting earnings that are retained by the firm for reinvestment in its operations; earnings that are not paid out as dividends.


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Retained Earnings (Frauds and Scams)

Net profits that have been reinvested back to the business after dividends are paid to stockholders--also called "earned surplus". Retained earnings are customarily an important component of stockholders' equity.


Retained Earnings (Tax)

Cumulative net incomes of a corporation less losses and dividend distributions to shareholders (profits not distributed).


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