الأرباح المحتجزة :هي عبارة عن ذلك ا

الأرباح المحتجزة :
هي عبارة عن ذلك الجزء من الفائض القابل للتوزيع الذي حققته الشركةمن ممارسة نشاطها (خلال السنة الجارية أو السنوات السابقة)ولم يدفع في شكل توزيعات و الذي يظهر في الميزانية العمومية للشركة ضمن عناصر حقوق الملكية ، فبدلا من توزيع كل الفائض المحقق على المساهمين ، قد تقوم الشركة بتخصيص جزء من ذلك الفائض في عدة حسابات مستقلة يطلق عليها اسم " احتياطي" بغرض تحقيق هدف معين مثل :احتياطي إعادة سداد القروض ،أو إحلال و تجديد الآلات

النتائج (الإنجليزية) 1:

Retained earnings:Is that part of disposable surplus distribution achieved by alsharkhmn activity (during the current year or previous years) and did not pay in the form of distributions and that appears on the balance sheet of the company the ownership rights, instead of distributing all the surplus to shareholders, the company may allocate part of the surplus in several separate accounts called "reserve" for the purpose of achieving a particular goal such as the : Loan repayment reserve, or replacement and renewal of machinery

النتائج (الإنجليزية) 2:

Retained earnings:
is a that part of the disposable surplus for distribution achieved by Acharkhmn exercise activity (during the current or previous years year) and did not pay in dividend form, which appears in the company's balance sheet within equity elements, instead of the distribution of all surplus to shareholders , the Company may allocate part of that surplus in several separate accounts dubbed the "reserve" in order to achieve a particular goal, such as a reserve re-repayment of loans, and the renewal or replacement of machines

النتائج (الإنجليزية) 3:

Retained earnings:
A portion of the surplus food distribution by the Alshrktmn function (in the current year and previous years) were paid in the form of distributions f the shown in the balance sheet of the company into their property rights, rather thanAll the surplus realized to shareholders, the company has set aside a portion of the surplus in several separate accounts referred to as a "reserve" in order to achieve a certain goal. Such as:Reserve for the repayment of loans, or replaced, refurbished machines.