Examlex
Profit sharing refers to any procedure by which an employer pays employees
Restricted Retained Earnings
Earnings that are not freely available for dividend distribution or other purposes due to legal or contractual restrictions.
Statutory Restrictions
Legal limitations placed on a company, which can affect its operations and practices, often set by government regulations.
Contractual Restrictions
Limitations imposed by a contract, dictating what parties can or cannot do as per the agreement terms.
Retained Earnings
The portion of net earnings not paid out as dividends but retained by the company to be reinvested in its core business or to pay debt.
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