• Balance Sheet
  • Income Statement

Retained Earnings (FP8653)

Value of the sum of the organization's profits, cumulative from inception to the end of the reporting period, not paid out as dividends, but retained by the organization to be reinvested in its core business or to pay debt.
Reporting format
Reporting Currency (OD5990)
Metric type
Metric level
IRIS metric citation
IRIS, 2016. Retained Earnings (FP8653). v4.0.

Usage Guidance

  • The cumulative earnings recognized in the organization's income statements which have not been paid to the owners of the organization as dividends.
  • Retained earnings is also referred to as retained capital, accumulated earnings, or retained surplus. Organizations should report retained earnings as of the end of the reporting period.