Retained earnings - Shanai Ryuho (English spelling)

Japanese: 社内留保 - しゃないりゅうほ（英語表記）retained earnings

Also known as retained earnings or internal distributions. This is the portion of a company's profits that is retained within the company, i.e., the amount remaining after deducting the amount of profits appropriated in cash to be paid out to outside the company, such as dividends and executive bonuses, from the unappropriated profits for the current period. This is made up of legal reserves, voluntary reserves such as business expansion reserves, average dividend reserves, and separate reserves, and the portion of the profits for that period that is not used for any purpose and is carried over to the next period (profits carried over to the next period). The percentage of unappropriated profits for the current period that is retained within the company is called the internal retention rate (internal retention / current unappropriated profits). This ratio is often used in management analysis as an indicator of a company's capital accumulation status.

Source: Encyclopaedia Britannica Concise Encyclopedia About Encyclopaedia Britannica Concise Encyclopedia Information

Japanese:

内部留保，社内分配ともいう。企業の利益のうち社内に留保される部分，すなわち当期未処分利益から配当金，役員賞与金など企業外部へ現金で支出される利益処分額を控除した残額である。利益準備金，および事業拡張積立金，配当平均積立金，別途積立金などの任意積立金，およびその期の利益のうちいかなる目的にも使用されずに次期に繰越される部分 (次期繰越利益金) から成る。なお当期未処分利益金のうちどれだけ社内留保されたかの割合を社内留保率 (社内留保÷当期未処分利益) という。この比率は企業の資本蓄積の状況を調べるための指標の一つとして経営分析においてしばしば用いられる。

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