Reserves, Surplus, and Retained Profits

Reserve and surplus terms describe retained balances, allocations of profit, and accounting labels that separate general equity from amounts set aside or restricted.

In this section

• Reserves, Surplus, And Restricted Funds
  Accounting terms for appropriations, depreciation reserves, proposed dividends, reserves, reserve funds, restricted funds, surplus, and surplus accounts.
  • Appropriations, Restricted Funds, and Dividends
    Appropriation, restricted-fund, depreciation-reserve, and dividend terms used in equity reporting.
    • Appropriation: Allocation of Net Profits
      Appropriation is the process of allocating the net profits of an organization
    • Depreciation Reserve: Comprehensive Overview
      An in-depth explanation of Depreciation Reserve, its purpose, calculations,
    • Proposed Dividend: An Overview
      A comprehensive guide to understanding proposed dividends, their importance,
    • Restricted Funds: Donor-Specified Usage
      Restricted Funds are financial contributions that are limited to specific
  • Reserves and Surplus Accounts
    Reserve and surplus account terms used to classify retained resources within equity.
    • Reserve Fund: Definition, Purpose, and Examples
      A comprehensive guide on reserve funds, including their definition, purpose,
    • Reserve: Financial Surpluses and Capital Management
      Reserves are a part of the capital of a company, originating from retained
    • Surplus Account
      A surplus account records retained or contributed amounts set aside within equity rather than distributed as dividends.
    • Surplus: Understanding Excess Amounts in Various Contexts
      A detailed exploration of the concept of surplus across different fields
• Retained, Undistributed, And Ploughed-Back Profits
  Accounting terms for ploughed-back profits, unappropriated profits, and undistributed profits.
  • Ploughed-Back Profits: An In-Depth Look at Retained Earnings
    Explore the concept of ploughed-back profits, also known as retained earnings, including its importance in business growth, calculation methods, historical context, key events, and practical examples.
  • Unappropriated Profit: Understanding Business Retained Earnings
    The part of an organization's profit that is neither allocated to a specific purpose nor paid out in dividends. Learn about its importance, applications, and implications in business finance.
  • Undistributed Profit: Retained Earnings for Future Growth
    Profit earned by an organization but not distributed to its shareholders by way of dividends. Frequently used by companies to finance their activities.