On the other hand, the value of retained earnings
in six companies ranged between 100-150 percent of their capitals in Q3, 2013 as follows: Yansab (Yanbu National Petrochemical Company) realized SR8 billion, or 142 percent of its capital (SR5.
430,000 small and medium enterprises will receive the largest impact, since many of them don't allocate their retained earnings
or allocate at most 40% of such earnings.
With those changes, the final addition to its retained earnings
in the capital accounts of the state-backed corporation's postal insurance division for fiscal 2003 will be cut to 4.
Legal Requirements: Certain states require restrictions of retained earnings
when a corporation reacquires its own stock as treasury stock.
Distributions for GAAP purposes would be reflected as a reduction of paid-in-capital, not retained earnings
The Fund also has undistributed retained earnings
from net investment income of $582,585, equal to $0.
15 billion Members United Corporate FCU and $3 billion Southeast Corporate FCU are both covering new OTTIs with existing retained earnings
, the credit unions announced in separate releases July 26.
UFJ Bank said Thursday it will dip into its legal capital reserves for about 630 billion yen to replenish its retained earnings
, the key source of funds for dividend payments, in a bid to boost its finances.
Midwest showed $116 million of RAP-based retained earnings
but no GAAP-based retained earnings
By contrast, the SOP requires that only dividends on allocated ESOP shares be charged to retained earnings
The technique will become even more valuable (assuming a GmbH has retained earnings
that were originally taxed at 50% or 56%) if the lower German distribution tax rate is reduced to 30%.
The accounting rules for S corporation distributions are confusing because numerous retained earnings
accounts must be maintained.