undistributed profits

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Undistributed Profits

The amount of a publicly-traded company's post-tax earnings that are not paid in dividends. Most earnings retained are re-invested into the company's operations. Year-on-year tracking of the ratio of undistributed profits to dividends is important to fundamental analysis to investigate whether a company is increasing or decreasing its rate of re-investment. Undistributed profits form part of a company's equity, and are owned by shareholders. They are also called retained earnings, accumulated profits, undivided profits, and earned surplus.

undistributed profits

undistributed profits

see RETAINED PROFIT.

undistributed profits

see RETAINED PROFITS.
References in periodicals archive ?
There is presumption of improperly accumulated income when retained earnings [RE] exceeds capital of the company.
discretionary beneficiaries are subject to what is referred to as a "throwback tax" on accumulated income as and when such income is distributed to them.
Next, subsection (b) provides that if no taxes have been paid on the current or accumulated income of the trust because the California beneficiary's interest in the trust was "contingent" (explained below), such income shall be taxable to the beneficiary when it is actually distributed to him or her.
0 million distribution that was payable to the trust on December 3, 2015, made from accumulated income and capital gains.
Accumulated income at the Zoological Society of Ireland last year increased from [euro]3.
However, whether the net investment income tax applies to distributions of accumulated income from foreign trusts under the "throwback" rules remains an open question.
Of course, this has been improved out of his accumulated income but he still lives there where he started.
To put this atrocity in perspective, capitalist Bill Gates has enough accumulated income to purchase every home in the city of Boston.
Bail out the accumulated income tax within older deferred annuities so heirs don't inherit a huge tax problem.
Fubon, Chinatrust and Mega Bank, with expected accumulated income of NT$26.
The Income-tax Officer wants to levy tax on the full accumulated income which has not been spent.

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