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Retained Earnings
The portion of a company's profits that is kept or retained and not paid out as dividends to shareholders.
Retained Earnings Statement
A financial statement that summarizes the changes in retained earnings for a specific period.
Income Statement
A financial statement that provides a summary of a company’s revenues, expenses, and profits/losses over a specified period.
Stock Dividends Distributable
Shares to be issued to shareholders as part of a stock dividend, representing a portion of earnings not paid out as cash dividends.
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