Unappropriated Retained Earnings

Any portion of company earnings that are not classified as appropriated retained earnings. Unappropriated retained earnings cannot be allocated for a specific purpose, such as factory construction or marketing. They are generally passed on to shareholders in the form of dividends.

Unappropriated retained earnings essentially determine the amount of dividend that will be paid to shareholders. The greater the retained earnings, the higher the dividend that can be paid. These earnings are divided among all of the outstanding shares of the company and paid according to a set schedule.


Investment dictionary. . 2012.

Look at other dictionaries:

  • Retained earnings —   The balance, either debit or credit, of appropriated or unappropriated retained earnings of the utility department arising from earnings.   U.S. Dept. of Energy, Energy Information Administration s Energy Glossary …   Energy terms

  • Appropriated Retained Earnings — Any unappropriated retained earnings that are specifically not to be used for dividend payments. Appropriated retained earnings can be used for many purposes, such as improving infrastructure, R D or marketing. They are not passed on directly to… …   Investment dictionary

  • earned surplus — noun : the net accumulated balance of earnings of a corporation that remains after deducting losses, distributions to stockholders, and transfers to capital stock accounts and that includes appropriated surplus (as reserve for contingencies) as… …   Useful english dictionary

  • Нераспределенная прибыль — (retained earnings, retentions) Прибыли, полученные компанией на данный момент, но еще не распределенные между акционерами в виде дивидендов. Подобные прибыли часто называются резервами, созданными из прибыли (См.: резервный фонд (reserve) и… …   Финансовый словарь

  • Grenada — Grenadian /gri nay dee euhn/, adj., n. /gri nay deuh/, n. 1. one of the Windward Islands, in the E West Indies. 2. an independent country comprising this island and the S Grenadines: a former British colony; gained independence 1974: scene of… …   Universalium

Share the article and excerpts

Direct link
Do a right-click on the link above
and select “Copy Link”

We are using cookies for the best presentation of our site. Continuing to use this site, you agree with this.