Profit brought forward

Japanese: 繰越利益 - くりこしりえき（英語表記）profit brought forward

This refers to the profits that a company has earned and that are eligible for disposal, but that are carried forward to the next period without being disposed of. It is also called retained earnings carried forward. In a joint-stock company, the profits that are eligible for disposal are the current period's profit and loss, plus or minus the profits carried forward from the previous period, the amount of voluntary reserve funds with specific purposes that are withdrawn according to their purpose, the amount of interim dividends, and the amount of the associated amount of surplus reserves, and are called unappropriated retained earnings. This unappropriated retained earnings is disposed of in various ways, such as for the payment of dividends and bonuses to directors, surplus reserves, voluntary reserve funds for future dividends and new construction, etc., according to legal provisions and company policies.

Source: Heibonsha World Encyclopedia, 2nd Edition Information

Japanese:

会社が稼得し，処分の対象となる利益のうち，別段の処分をうけることなく次期に繰り越されていく利益をいう。繰越利益剰余金ともいう。株式会社では，処分の対象となる利益は，当期損益に前期繰越利益，目的を特定した任意積立金のその目的に従う取崩額，中間配当額およびそれに伴う利益準備金積立額を加減した額で，未処分利益剰余金と呼ばれる。この未処分利益剰余金は，法律の規定や会社の方針により，配当や役員賞与の支払，利益準備金，将来の配当や新築などのための任意積立金等，いろいろな形で処分される。

出典　株式会社平凡社世界大百科事典第２版について　情報

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