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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Unit Trust
A unit trust is a collective investment scheme where investors pool funds to invest in diversified assets such as stocks,…
Underwriting Commission
Underwriting commission is the fee paid to underwriters for assuming the risk of buying and reselling securities or insurance policies.…
Unearned Discount
An unearned discount is the portion of a financial discount received before it is actually earned, typically on prepaid expenses…
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