A form of retained earnings (RE) that is not for distribution- that is, it is restricted and cannot be issued...

A part of retained earnings (RE)- i.e., of total retained earnings, that are available for distribution to shareholders/ equity holders,...

It stands for unrestricted retained earnings; it represents a part of retained earnings (RE)- i.e., of total retained earnings, that...

A portion of unrestricted equity that is invested by an entity- that is, it is part of the funds corresponding...

It stands for guaranteed residual value; it is the amount that both a lessor and lessee consider a final lease...

It is the amount that both a lessor and lessee consider a final lease payment, at the end of the...

It stands for unguaranteed residual value; a part of the residual value of a leased asset whose realization by the...

A part of the residual value of a leased asset whose realization by the lessor is not guaranteed exclusively by...

An value/ amount that is equal to the higher of an asset's fair value less costs to sell and its...

An asset whose preparation for its intended use, sale or disposal takes a "substantial" amount of time which primarily depends...