Unappropriated Retained Earnings
Unappropriated retained earnings are the portion of net income not designated for a specific purpose (like dividends or reserves). They remain available for reinvestment or future distribution. Unlike appropriated earnings, these funds are unrestricted and can be used as management sees fit for business operations.
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Utilization Rate
Utilization rate measures how effectively a company uses its available resources, such as labour hours or machinery capacity. It is…
Usury
Usury refers to the practice of charging excessively high interest rates on loans beyond legally permitted limits. While primarily a…
Upstream Transaction
An upstream transaction occurs when a subsidiary sells goods or services to its parent company. In consolidated financial statements, unrealised…
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