保留盈餘 (Retained Earnings)

Retained earnings refer to the percentage of net earnings not paid out as dividends, but retained by the company to be reinvested in its core business, or to pay debt. It is recorded under shareholders' equity on the balance sheet.

The formula calculates retained earnings by adding net income to (or subtracting any net losses from) beginning retained earnings and subtracting any dividends paid to shareholders:

Retained Earnings (RE) = Beginning RE + Net Income - Dividends

Also known as the "retention ratio" or "retained surplus".

保留盈餘也稱留用利潤、留存收益、留存盈餘,資本公積。 是指公司歷年累積之純益，未以現金或其它資產方式分配給股東、轉為資本或資本公積者；或歷年累積虧損未經以資本公積彌補者。保留盈餘是連結損益表與資產負債表之股東權益的一個科目。保留盈餘是把公司的一部分盈利留在企業作為再投資之用，所以股利政策也屬於企業長期融資戰略的一個重要組成部分。