retained earnings что это
retained earnings
Полезное
Смотреть что такое «retained earnings» в других словарях:
retained earnings — Earnings of a corporation from the current as well as prior years that have neither been distributed to the shareholders as dividends nor transferred to the surplus account. Corporate earnings accumulated over time. One of a corporation s equity… … Financial and business terms
retained earnings — n pl: earned surplus at surplus Merriam Webster’s Dictionary of Law. Merriam Webster. 1996 … Law dictionary
retained earnings — retained profits; = ploughed back profits; = retentions The net profit available for distribution, less any distributions made, i.e. the amount kept within the company. Retained earnings are recorded in the profit and loss reserve … Accounting dictionary
retained earnings — retained profits; ploughed back profits; retentions The net profit available for distribution, less any distributions made, i. e. the amount kept within the company. Retained earnings are recorded in the profit and loss reserve … Big dictionary of business and management
Retained earnings — Accounting earnings that are retained by the firm for reinvestment in its operations; earnings that are not paid out as dividends. The New York Times Financial Glossary * * * retained earnings retained earnings ➔ earnings * * * Earnings not… … Financial and business terms
Retained earnings — In accounting, retained earnings refers to the portion of net income which is retained by the corporation rather than distributed to its owners as dividends. Similarly, if the corporation makes a loss, then that loss is retained and called… … Wikipedia
Retained Earnings — The percentage of net earnings not paid out as dividends, but retained by the company to be reinvested in its core business or to pay debt. It is recorded under shareholders equity on the balance sheet. The formula calculates retained earnings by … Investment dictionary
retained earnings — An account on the balance sheet which represents the accumulated earnings of a corporation less any dividend distributions (including capitalization through stock dividends). It is usually a credit balance and a component of stockholder s equity … Black’s law dictionary
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
retained earnings — Accumulated *net income recorded as *stockholders’ *equity in a corporation’s *balance sheet. Retained earnings are normally available for distribution as *dividends … Auditor’s dictionary
retained earnings — the accumulated, undistributed earnings of a corporation. Also called retained income, earned surplus. * * * … Universalium
retained earnings
Смотреть что такое «retained earnings» в других словарях:
retained earnings — Earnings of a corporation from the current as well as prior years that have neither been distributed to the shareholders as dividends nor transferred to the surplus account. Corporate earnings accumulated over time. One of a corporation s equity… … Financial and business terms
retained earnings — n pl: earned surplus at surplus Merriam Webster’s Dictionary of Law. Merriam Webster. 1996 … Law dictionary
retained earnings — retained profits; = ploughed back profits; = retentions The net profit available for distribution, less any distributions made, i.e. the amount kept within the company. Retained earnings are recorded in the profit and loss reserve … Accounting dictionary
retained earnings — retained profits; ploughed back profits; retentions The net profit available for distribution, less any distributions made, i. e. the amount kept within the company. Retained earnings are recorded in the profit and loss reserve … Big dictionary of business and management
Retained earnings — Accounting earnings that are retained by the firm for reinvestment in its operations; earnings that are not paid out as dividends. The New York Times Financial Glossary * * * retained earnings retained earnings ➔ earnings * * * Earnings not… … Financial and business terms
Retained earnings — In accounting, retained earnings refers to the portion of net income which is retained by the corporation rather than distributed to its owners as dividends. Similarly, if the corporation makes a loss, then that loss is retained and called… … Wikipedia
Retained Earnings — The percentage of net earnings not paid out as dividends, but retained by the company to be reinvested in its core business or to pay debt. It is recorded under shareholders equity on the balance sheet. The formula calculates retained earnings by … Investment dictionary
retained earnings — An account on the balance sheet which represents the accumulated earnings of a corporation less any dividend distributions (including capitalization through stock dividends). It is usually a credit balance and a component of stockholder s equity … Black’s law dictionary
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
retained earnings — Accumulated *net income recorded as *stockholders’ *equity in a corporation’s *balance sheet. Retained earnings are normally available for distribution as *dividends … Auditor’s dictionary
retained earnings — the accumulated, undistributed earnings of a corporation. Also called retained income, earned surplus. * * * … Universalium
Что такое Нераспределенная прибыль (Retained earnings)? >
Формула
Нераспределенная прибыль на начало периода + Чистый доход / убыток – Дивиденды
Рассмотрим компоненты приведенной выше формулы расчета :
— Нераспределенная прибыль на начало периода – это накопленный объем прибыли за прошлые периоды на начало нового финансового года.
Пример – Procter & Gamble
Нераспределенная прибыль является частью Собственного капитала на балансе.
Конечная сумма нераспределенной прибыли :
Поскольку значение RE является положительным, что указывает на то, что Procter & Gamble генерировала больше прибыли, чем убытков, и накапливала их на протяжении многих лет. Однако, если у Компании больше убытков, чем прибыли, RE является отрицательным, и такой отрицательный баланс называется накопленным дефицитом.
Нераспределенная прибыль или дивиденды – что лучше?
Как мы узнали выше, нераспределенная прибыль и дивиденды являются частью того же самого потока, заработанного компанией. Должна ли компания удерживать высокую долю прибыли и выплачивать небольшой дивиденд или наоборот?
Как правило, инвесторы считают, что компания, которая не выплачивает дивиденды или не увеличивает стабильно дивиденды в годовом исчислении, работает не очень оперативно, но это может быть не так.
Таким образом, необходимо обеспечить баланс между накоплением прибыли и дивидендами для инвесторов, чтобы 1) инвесторы были должным образом вознаграждены за свои инвестиции, и 2) компания обладала достаточными ресурсами для вероятных будущих потребностей.
retained earnings
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(также earnings retained for use in the business; retained income/profit)
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нераспределенная прибыль
Чистая прибыль в течение всего периода деятельности предприятия за вычетом дивидендов, оплаченных деньгами или акциями.
[ http://www.lexikon.ru/dict/uprav/index.html]
нераспределенная прибыль
Разность между общей прибылью предприятия, полученной от начала деятельности предприятия до даты бухгалтерского баланса, и общей суммой дивидендов, выплаченных его акционерам за тот же период. Эта часть прибыли в основном предназначена для реинвестирования в производство.
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Тематики
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фр. report à nouveau; bénéfices non distribués
исп. utilidades no distribuidas
нераспределенный доход; нераспределенная прибыль
Накопленный чистый доход минус выплаты акционерам и отчисления в резервный капитал компании.
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См. также в других словарях:
retained earnings — Earnings of a corporation from the current as well as prior years that have neither been distributed to the shareholders as dividends nor transferred to the surplus account. Corporate earnings accumulated over time. One of a corporation s equity… … Financial and business terms
retained earnings — n pl: earned surplus at surplus Merriam Webster’s Dictionary of Law. Merriam Webster. 1996 … Law dictionary
retained earnings — retained profits; = ploughed back profits; = retentions The net profit available for distribution, less any distributions made, i.e. the amount kept within the company. Retained earnings are recorded in the profit and loss reserve … Accounting dictionary
retained earnings — retained profits; ploughed back profits; retentions The net profit available for distribution, less any distributions made, i. e. the amount kept within the company. Retained earnings are recorded in the profit and loss reserve … Big dictionary of business and management
Retained earnings — Accounting earnings that are retained by the firm for reinvestment in its operations; earnings that are not paid out as dividends. The New York Times Financial Glossary * * * retained earnings retained earnings ➔ earnings * * * Earnings not… … Financial and business terms
Retained earnings — In accounting, retained earnings refers to the portion of net income which is retained by the corporation rather than distributed to its owners as dividends. Similarly, if the corporation makes a loss, then that loss is retained and called… … Wikipedia
Retained Earnings — The percentage of net earnings not paid out as dividends, but retained by the company to be reinvested in its core business or to pay debt. It is recorded under shareholders equity on the balance sheet. The formula calculates retained earnings by … Investment dictionary
retained earnings — An account on the balance sheet which represents the accumulated earnings of a corporation less any dividend distributions (including capitalization through stock dividends). It is usually a credit balance and a component of stockholder s equity … Black’s law dictionary
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
retained earnings — Accumulated *net income recorded as *stockholders’ *equity in a corporation’s *balance sheet. Retained earnings are normally available for distribution as *dividends … Auditor’s dictionary
retained earnings — the accumulated, undistributed earnings of a corporation. Also called retained income, earned surplus. * * * … Universalium
Нераспределенная прибыль | Retained Earnings
Нераспределенная прибыль – англ. Retained Earnings, часть чистого дохода, которая не была выплачена как дивиденды, а сохранена компанией с целью ее реинвестирования на развитие бизнеса или для погашения долговых обязательств. В бухгалтерском балансе компании ее величина указывается после графы «собственный капитал».
Формула для расчета нераспределенной прибыли выглядит следующим образом:
где RE1 – нераспределенная прибыль на конец текущего периода;
RE0 – нераспределенная прибыль на начало текущего периода;
Net Income – чистая прибыль (может упоминаться как Net Profit);
Dividends – сумма выплаченных дивидендов.
Следует отметить, что если компания в текущем периоде не получила чистой прибыли, а имеет чистый убыток, то формула будет выглядеть следующим образом.
где Net Loss – чистый убыток.
В большинстве случаев, компании сохраняют часть своих доходов, чтобы инвестировать их в области, где можно создать возможности роста, например, на покупку нового оборудование или на осуществление научных исследований.
Если чистый убыток за текущий период больше, чем нераспределенная прибыль на начало периода, нераспределенная прибыль может стать отрицательной, тем самым создавая дефицит.
Бухгалтерский счет нераспределенной прибыли корректируется каждый раз, когда добавляется новая запись по счету доходов или расходов.
Также термин известен как «коэффициент удержания прибыли» (англ. Retention Ratio) или «Retained Surplus».