: earnings of a business enterprise which have been retained instead of being distributed to stockholders or owners; especially : a net worth account often appearing in bank statements and showing accumulated profits which have not been transferred to surplus
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earnings that have neither been distributed as dividends to stockholders nor transferred to the earned surplus account.
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undivided profits,
net profits remaining after the payment of dividends, as by a bank or corporation.
Useful english dictionary. 2012.