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Dividend Equalization Account

A reserve (type of a specific reserve) that is created specifically for the purpose of ensuring  stability of an entity's...

DER

It stands for dividend equalization reserve; a reserve (type of a specific reserve) that is created specifically for the purpose...

Dividend Equalization Reserve

A reserve (type of a specific reserve) that is created specifically for the purpose of ensuring  stability of an entity's...

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...