Appropriated Retained Earnings

Appropriated Retained Earnings

The retained earnings a company does not make available as dividends. The appropriated retained earnings may be used for almost any purpose; for example, they may fund an expansion, an acquisition or debt reduction. See also: Plowback rate.
References in periodicals archive ?
Book value, excluding appropriated retained earnings, of $35.
As discussed further on page 4, a new accounting standard adopted in 2010 resulted in appropriated retained earnings ($2.
Growth in book value per share, excluding appropriated retained earnings, 40% since 12/31/07; 12% in 2010
Book value per share, excluding appropriated retained earnings and unrealized gains on fixed maturities, increased by $1.
Shareholders' Equity (Excluding appropriated retained earnings & unrealized gains/losses on fixed maturities)(c)
The presentation of appropriated retained earnings on the balance sheet may vary.
Since the end of 2007, AFG has grown its book value per share, excluding appropriated retained earnings and unrealized gains (losses) on fixed maturities, by 39%.
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