US GAAP Disclosure List


Retained Earnings (Accumulated Deficit)

Retained Earnings (Accumulated Deficit), Ending Balance$instantcreditThe cumulative amount of the reporting entity's undistributed earnings or deficit.
Retained Earnings, Appropriated$instantcreditA segregation of retained earnings which is unavailable for dividend distribution. Includes also retained earnings appropriated for loss contingencies.
Retained Earnings, Unappropriated$instantcreditA segregation of retained earnings which is available for dividend distribution. Earnings not paid out as dividends but instead reinvested in the core business or used to pay off debt. Unappropriated profit is part of shareholder equity. Also called cumulative distributions or earned surplus or accumulated earnings or unappropriated profit.

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