Retained earnings

retained earnings : earned surplus at surplus
s corporation A small business corporation with a limited number of shareholders. Its major significance is the fact that an S corporation usually avoids corporate income tax.

See: retained earnings
Definition provided by Nolo's Plain-English Law Dictionary.
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STATEMENT OF RETAINED EARNINGS - A financial statement that illustrates the change in equity resulting from earnings or losses and dividends declared.

Tier 1 capital is the book value of its stock plus retained earnings. Tier 2 capital is loan-loss reserves plus subordinated debt. Total capital is the sum of Tier 1 and Tier 2 capital.

Definition
: capital (as retained earnings) that is free of debt
esp
: See also paid-in capital ...

Accumulated Earnings See: retained earnings
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See also: Retain, Law, Condition, Share, Equity