statement of retained earnings

(redirected from Statement of net assets)
Also found in: Acronyms.

Retained Earnings Statement

A financial statement that a publicly-traded company files each year stating its net income that has not been paid out as dividends. See also: Plowback rate.

statement of retained earnings

A financial statement that lists a firm's accumulated retained earnings and net income that has been paid as dividends to stockholders in the current period. Also called retained earnings statement.
References in periodicals archive ?
For example, a water utility's loss from an uncollectible account receivable as a result of a major customer's deteriorating financial condition leading to the bankruptcy of that customer subsequent to the statement of net assets date may be indicative of conditions existing at the statement of net assets date, thereby calling for adjustment of the financial statements before their issuance.
Proprietary fund financial statements should be based on accrual accounting and include a statement of net assets or balance sheet, statement of revenues, expenses, and change in fund net assets, and statement of cash flows.
Because the positive balances in the premium stabilization reserve accounts are akin to security deposits received from participating employers, the liability for premium stabilization reserves should be measured in the plan's statement of net assets available for benefits as the sum of the undiscounted positive account balances in the premium stabilization reserve.
The financial economics approach to accounting and funding advocates recognizing its version of the unfunded pension liability in the statement of net assets and advocates immediate recognition of all changes in it each year as an expense, without any amortization.
In our opinion, the accompanying statement of net assets sold presents fairly, in all material respects, the net assets of XYZ Utility Company, as of June 30, 19x1, sold pursuant to the purchase agreement referred to in Note B, in conformity with generally accepted accounting principles.
This model requires the presentation of an accrual-based statement of net assets as part of the government-wide financial statements.
Because Smithville is expecting to receive more cash from the swap than it is paying out, the value of the swap is positive and is reflected as an asset on the village's statement of net assets.
Selected Financial Information: ($ Millions) Statement of Net Assets 2004 Assets $ 433.
Examination in accordance with A* 36 Section 1 of the German Securities Trading Act (WpHG);- Examine the statement of net assets of a trust, with separate reporting;- Testing of 3 fiscal balances extract of establishments commercial;- Creation of a comfort letter for the Debt Issuance Program (DIP) NRW.
As an interim step; the GASB issued TB 2003-1, "Disclosure Requirements for Derivatives Not Reported at Fair Value on the Statement of Net Assets.
The GASB, however, did provide interim guidance on appropriate note disclosures in GASB Technical Bulletin (TB) 2003-1, Disclosure Requirements for Derivatives Not Reported at Fair Value on the Statement of Net Assets.
Eliminate the disclosures such plans are required to make to present plan investments by general type in the statement of net assets available for benefits for participant-directed investment options.

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