Search
Generic filters
Filter by Categories
Accounting
Banking

Appropriation

The act/ process of setting aside money for a specific use/ purpose. For example, reserves are created by setting aside...

Appropriated Retained Earnings

Those retained earnings (RE)- i.e., retained profits- of an entity puts set aside (appropriates/ by appropriation) for a specific use...

Unappropriated Retained Earnings

Those retained earnings (RE)- i.e., retained profits- of an entity that have not been set aside (appropriated) for a specific...

RE

An acronym for retained earnings; a liability item that consists of the cumulative total of net earnings and losses, less...

Retained Earnings

A liability item that consists of the cumulative total of net earnings and losses, less any dividends declared and distributed,...

Restricted RE

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

Restricted Retained Earnings

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

Unrestricted Retained Earnings

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

URE

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

Pecking Order Approach

A sequence of possible sources a company may resort to raise financing. This approach recommends to finance first with retained...