TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

Positive earnings are added to the retained earnings account, while negative earnings are subtracted from the retained earnings account.  1, record 1, English, - negative%20earnings

Record 1,  Textual support,  French

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 DEF

A financial statement summarizing the changes in retained earning for a stated period when the retained earnings account has a debit balance at the end of the period.  2, record 2, English, - statement%20of%20deficit

Record number: 2, Textual support number: 1 OBS

Compare to "statement of retained earnings."  3, record 2, English, - statement%20of%20deficit

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 DEF

État financier présentant un sommaire des changements survenus au cours de la période dans les bénéfices non répartis, lorsque le compte Bénéfices non répartis présente un solde débiteur à la date de clôture.  1, record 2, French, - %C3%A9tat%20du%20d%C3%A9ficit

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 DEF

To transfer retained earnings to a capital-stock account, as the result of the issue of a stock dividend, a recapitalization...  2, record 3, English, - capitalize

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 DEF

Virer une partie des bénéfices non répartis à un compte de capital-actions et de surplus d'apport, par exemple lors de la distribution d'un dividende en actions.  1, record 3, French, - capitaliser

Record number: 3, Textual support number: 1 OBS

En France et en Belgique, le même résultat est obtenu par l'incorporation, au capital d'une société, d'une partie de ses réserves.  1, record 3, French, - capitaliser

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 DEF

A transfer from retained earnings or other surplus account to an account earmarked for a particular purpose, e. g., a transfer of retained earnings to a reserve for future plant expansion.  2, record 4, English, - appropriation

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 DEF

Action de virer une partie du bénéfice net ou des bénéfices non répartis à un compte particulier, par exemple une réserve, en vue d'en restreindre la distribution.  1, record 4, French, - affectation

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 DEF

[The act of] transferring from retained earnings to a "capital stock" or "capital surplus" account as a result of a stock dividend, or by resolution of the board of directors, with stockholder approval when required.  2, record 5, English, - capitalization%20of%20earnings

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 DEF

Action de virer une partie des bénéfices non répartis à un compte de capital-actions ou de surplus d'apport.  1, record 5, French, - capitalisation%20des%20b%C3%A9n%C3%A9fices

Record number: 5, Textual support number: 1 OBS

En France et en Belgique, l'action équivalente consiste à incorporer une partie des réserves au capital d'une société.  1, record 5, French, - capitalisation%20des%20b%C3%A9n%C3%A9fices

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 DEF

A court-approved realignment of the capital structure of a limited company, in which debt holders and the various classes of shareholders give up some(or all) of their rights and claims upon the company, the assets of the company are restated to values that are more realistic under current operating conditions, and the retained earnings account is begun anew.  3, record 6, English, - reorganization

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 DEF

Refonte de la composition du capital d'une société éprouvant des difficultés financières, approuvée par le tribunal et ayant généralement pour effet de restreindre les droits des créanciers et des diverses catégories d'actionnaires, d'éponger le déficit en portant à zéro le solde du compte Bénéfices non répartis et d'attribuer aux éléments de l'actif une valeur plus réaliste qui tient compte de la situation dans laquelle se trouve l'entreprise à ce moment là.  1, record 6, French, - r%C3%A9organisation

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 OBS

It is more informative to create a new account called Surplus-or sometimes Earned Surplus or Earnings Retained in the Business-to show how much of the increase in "book value" or Net Worth has resulted from accumulated undistributed earnings plowed back through the years.  1, record 7, English, - earnings%20retained%20in%20the%20business

Record 7,  Textual support,  French

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 CONT

... in a corporation the net income or loss is carried to the retained earnings account.... generally, a legal dividend may be declared if a corporation has retained earnings against which the dividend may be charged.  1, record 8, English, - retained%20earnings%20account

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 CONT

(...) le compte bénéfices non répartis (...) s'accroît du bénéfice net de la période mais il peut aussi diminuer du montant des dividendes que l'entreprise a pu payer pendant cette même période (...)  1, record 8, French, - compte%20b%C3%A9n%C3%A9fices%20non%20r%C3%A9partis

Record 8,  Textual support,  Spanish