ONTOLOGY EXPLORER
retained earnings
<https://spec.edmcouncil.org/fibo/ontology/FND/OwnershipAndControl/Ownership/RetainedEarnings>
プロパティと値
| プロパティ | 値 |
|---|---|
| type | Class |
| label | "retained earnings" |
| subClassOf | OwnersEquity |
| definition | "net profits kept to accumulate in a business after dividends are paid" |
| explanatoryNote | "If the corporation takes a loss, then that loss is retained and called variously retained losses, accumulated losses or accumulated deficit. Retained earnings and losses are cumulative from year to year with losses offsetting earnings." |