What are 'Unappropriated Retained Earnings'

Unappropriated retained earnings consist of any portion of company earnings that are not classified as appropriated retained earnings. Unappropriated retained earnings cannot be allocated for a specific purpose, such as factory construction or marketing. They are generally passed on to shareholders in the form of dividends.

Explaining 'Unappropriated Retained Earnings'

Unappropriated retained earnings essentially determine the amount of dividend that will be paid to shareholders. The greater the retained earnings, the higher the dividend that can be paid. These earnings are divided among all of the outstanding shares of the company and paid according to a set schedule.

Further Reading

Earnings, retained earnings, and book-to-market in the cross section of expected returns
www.sciencedirect.com [PDF]
… It is also known as unappropriated profit … Bhole, LM (1980). Retained Earnings, Dividends and Share Prices of Indian Joint-Stock Companies … Gordon, MJ (1959). Dividends, Earnings, and Stock Prices.The Review of Economics and Statistics, 41, 99-105. Khan, KI (2011) …

Division of Retained Earnings to Reflect Business Needs
www.jstor.org [PDF]
… It is also known as unappropriated profit … Bhole, LM (1980). Retained Earnings, Dividends and Share Prices of Indian Joint-Stock Companies … Gordon, MJ (1959). Dividends, Earnings, and Stock Prices.The Review of Economics and Statistics, 41, 99-105. Khan, KI (2011) …

Cyclical behavior of debt and equity using a panel of canadian firms
www.econstor.eu [PDF]
… It is also known as unappropriated profit … Bhole, LM (1980). Retained Earnings, Dividends and Share Prices of Indian Joint-Stock Companies … Gordon, MJ (1959). Dividends, Earnings, and Stock Prices.The Review of Economics and Statistics, 41, 99-105. Khan, KI (2011) …

What is Economic Income for Corporate Taxation?
meridian.allenpress.com [PDF]
… It is also known as unappropriated profit … Bhole, LM (1980). Retained Earnings, Dividends and Share Prices of Indian Joint-Stock Companies … Gordon, MJ (1959). Dividends, Earnings, and Stock Prices.The Review of Economics and Statistics, 41, 99-105. Khan, KI (2011) …

The Fundamentals of Financial Forecasting Condition of Oil Production Enterprise
www.atlantis-press.com [PDF]
… It is also known as unappropriated profit … Bhole, LM (1980). Retained Earnings, Dividends and Share Prices of Indian Joint-Stock Companies … Gordon, MJ (1959). Dividends, Earnings, and Stock Prices.The Review of Economics and Statistics, 41, 99-105. Khan, KI (2011) …