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Accounting

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  • February 25, 2021
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Restricted Retained Earnings

A form of retained earnings (RE) that is not for distribution- that is, it is restricted and cannot be issued as dividends (are not available for distribution to shareholders) for multiple reasons including regulatory rules, contractual obligations, covenants, etc. The restricted portion of retained earnings, as opposed to unrestricted retained earnings (URE), remains within an entity and is reported on its balance sheet and accounting records. In accounting, it represents the net assets that an entity keeps on its statement of financial position and cannot be appropriated by a decision of its board of directors (see: appropriated retained earnings).


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