capital plus capital consumption adjustment), foreign earnings retained
Non-compliance with a buffer means that the bank may be restricted in the distributions it may make (whether to shareholders or to employees by way of bonuses) until earnings retained
by the bank (or fresh capital) have restored the buffer.
The company also boasts an impressive financial record - maintaining "excellent" levels of profitability over the years with the bulk of earnings retained
in the business to support its continued expansion.
(The earnings retained
in a C corporation will eventually bring a second level of tax to the shareholders, in the form of taxable gain on a sale or liquidation of stock.)
The analysis above, however, suggests that the share of earnings retained
declined substantially in the late 1990s.
It shows the breakdown of profit distributed to owners or stockholders as well as the earnings retained
in the business.
For the Federal Reserve, some of that capital has been contributed by member commercial banks and some from earnings retained
in the surplus account.
by the firm may not ultimately be distributed as dividends and taxed as ordinary income.
One of the data sets contains information on the earnings retained
by children older than fifteen years who were, with few exceptions, working in the clothing and cotton textile industries.
Even when stock is purchased, the increase in basis due to earnings retained
by the S corporation may outweigh any Sec.
abroad, inventory valuation adjustment, and net
adjustment), foreign earnings retained