Restricted Retained Earnings

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The earnings of a publicly-traded company that it is legally or contractually obligated not to pay as dividends. The most common reason for earnings to become restricted is the existence of dividends in arrears. That is, if a company has not made legally promised dividend payments to preferred stockholders, it must make these payments before it can pay any other dividends. Thus, the earnings become known as restricted retained earnings. Restricted retained earnings are also called the restricted surplus.

restricted retained earnings

The retained earnings that are unavailable for the payment of dividends to common stockholders. For example, dividend arrearages on cumulative preferred stock must be paid before any dividend payments can be made to common stockholders. Therefore, the arrearages will result in restricted retained earnings. Also called restricted surplus.

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Restricted Surplus Retained Earnings			In accordance with the Bank's Retained Earnings and Dividend Policy, the Bank retains in restricted retained earnings the cumulative net gains on these financial instruments, including certain other gains and losses that are deferred and amortized for dividend purposes (after REFCORP and AHP assessments and other adjustments). Federal Home Loan Bank of San Francisco Reports Third Quarter ... by Business Wire In accordance with the Bank's Retained Earnings and Dividend Policy, the Bank retains the net unrealized gains on these financial instruments, after REFCORP and AHP assessments, in restricted retained earnings. Federal Home Loan Bank of San Francisco Reports Second Quarter ... by Business Wire In accordance with the Bank's Retained Earnings and Dividend Policy, the Bank retains the net unrealized fair value gains on these financial instruments, after REFCORP and AHP assessments, in restricted retained earnings. Federal Home Loan Bank of San Francisco Reports First Quarter ... by Business Wire			Respijtdagen Respite Care respondeat superior Respondent Responsabilidad limitada Responsabilidad solidaria Resquilleur Resserrement du credit Rest and Recreation Leave Restatement restatement of laws Restituicao de imposto restore restraining order restraint on alienation Restriccion del acceso al informe crediticio Restricted Restricted Account restricted appraisal report Restricted Asset Restricted Fund Restricted Letter of Credit Restricted Market Restricted Net Assets Restricted Option Restricted Retained Earnings Restricted Securities Restricted Security Restricted Stock Restricted Stock Award Restricted Stock Grant Restricted Stock Unit Restricted Stock Units Restricted Surplus restriction restrictive covenant Restrictive Covenants Restrictive Endorsement Restructuration de la dette Restructured Loan Restructuring Restructuring Charge Resultados no asignados resulting trust Resumen de cuenta Resyndication limited partnership Retail retail anthropology Retail Banking Retail credit retail gravitation			Restricted Maximum Likelihood Restricted Moeller-Plesset Fourth-Order Restricted Moeller-Plesset Second-Order Restricted Multiple Description Scalar Quantization Restricted Neighborhood Search Clustering Restricted Net Assets Restricted Numeric eXchange Restricted One-Counter Language Restricted Open-shell Hartree-Fock Restricted Operating Zone Restricted Operation Zone restricted operations area restricted operations area Restricted Operator's Certificate restricted option Restricted Options Restricted Path Consistency Restricted phoneme Restricted phoneme Restricted phoneme Restricted Possession and Acquisition License Restricted Principal Component Regression restricted propellant restricted proper motion Restricted Reliable Multicast Protocol Restricted Repetitive Behavior Restricted Residual Sum of Squares Restricted Retained Earnings Restricted Securities Restricted Securities Trading Network restricted security restricted security Restricted Senior Management Restricted Service Account Restricted Service License Restricted Share Restricted Shares Restricted Solid on Solid Restricted Staff Restricted stock Restricted Stock Award Restricted Stock Awards restricted stock grant Restricted Stock Grants Restricted Stock Unit Restricted Stock Unit Restricted stock units Restricted Stocks Restricted Substance Management Standard restricted substances Restricted Substances Compliance Solutions Restricted Sum of Squared Residuals Restricted surplus Restricted Surpluses

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