TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

statement of retained earnings [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2008-11-13

English

Subject field(s)
  • Business and Administrative Documents
  • Financial Accounting
DEF

A financial statement summarizing the changes in retained earnings for a stated period.

OBS

Compare with "statement of deficit."

French

Domaine(s)
  • Écrits commerciaux et administratifs
  • Comptabilité générale
DEF

Etat financier présentant un sommaire des changements survenus au cours de l'exercice dans les bénéfices non répartis

OBS

L'état des bénéfices non répartis forme le lien indispensable entre l'état des résultats et le bilan. Le «statement of retained earnings» s'apparente au «tableau des affectations de résultat» en France et au «tableau des affectations et prélèvements» en Belgique, faisant partie des documents sociaux communiqués aux associés ou aux actionnaires.

Spanish

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