Retained Earnings and Distributable Profits

Retained earnings and distributable profit pages explain how accumulated results are retained, reserved, distributed, or constrained.

Use this section for retained earnings, accumulated profits, appropriated or unappropriated retained earnings, profits available for distribution, dividends in arrears, and liquidation dividends.

In this section

• Accumulated Profits: An Overview
  A comprehensive guide on accumulated profits, including historical context, types, key events, formulas, diagrams, and more.
• Appropriated Retained Earnings
  Appropriated retained earnings are retained earnings formally set aside for a specific purpose rather than left fully available for general use or dividends.
• Dividends in Arrears: Unpaid Due Dividends
  Comprehensive guide on Dividends in Arrears, detailing historical context, types, key events, importance, examples, related terms, and more.
• Liquidation Dividend: Distribution After Business Wind-Up
  A detailed exploration of liquidation dividends resulting from the winding up of business affairs, including settlements with debtors and creditors, and distribution to shareholders.
• Profits Available for Distribution: The Key Concept in Financial Management
  An in-depth look at Profits Available for Distribution, their significance in corporate finance, historical context, formulas, and real-world applications.
• Retained Earnings
  Cumulative profits kept in the business after dividends, reported within shareholder equity.
• Unappropriated Retained Earnings
  Unappropriated retained earnings are the portion of retained earnings not specifically reserved or designated for a separate purpose.