Can retained earnings be subject to restriction due to loan agreement, or statutory restrictions by the state?
also subject to appropriation by a corporation’s directors to limit dividends?
Restriction of retained earnings, recorded by a journal entry that reduces the amount available for dividends. The restriction may be imposed voluntarily by the management to accumulate earnings for a particular purpose, or it may be due to a restrictive covenant in a loan agreement.
Ethiopia and World Bank sign 100m USD loan agreement
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SALVADOR DALI SIGNED 1-PAGE LOAN AGREEMENT THE BATTLE ARTIST ONE OF A KIND WOW $8,500.00 |
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Florence Henderson signed Loan receipt agreement $49.99 |
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* 1864 Mortgage Property Loan Agreement Brendliger PA $13.64 |
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Florence Henderson Copy Of Loan Receipt Agreement Abc $13.49 |
