Financial Dictionary

This dictionary contains:
24549
financial terms

Restricted surplus




Restricted surplus

A portion of retained earnings not allowed by law to be used for the payment of dividends.

RELATED TERMS
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Earnings
Net income for the company during a period.

Payment
The amount required to repay a loan, including interest and fees.



SIMILAR TERMS
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Restatement
A revision in a company's earlier financial statements.

Restricted
Placed on a list that dictates that the trader may not maintain positions, solicit business, or provide indications in a stock, but may serve as broker in agency trades after being properly cleared.

Restricted account
A margin account without enough equity to meet the initial margin requirement that is restricted from any purchases until the requirement is fulfilled.

Restricted securities
The term used under Rule 144 for securities issued privately by the company, without the benefit of a registration statement. Restricted securities are subject to a holding period before they can be sold under Rule 144.

Restricted stock
Stock that must be traded in compliance with special SEC regulations concerning its purchase and resale. These restrictions generally result from affiliate ownership, M&A activity, and underwriting activity.

Restricted Stock Award
Grants of shares of stock subject to restrictions on sale and risk of forfeiture until vested by continued employment.

Restricted stock units
Similar to restricted stock. However, the unit represents a promise that employees will receive stock in the future. The units do not pay dividends until the stock is vested.

Restrictive covenants
Provisions that place constraints on the operations of borrowers, such as restrictions on working capital, fixed assets, future borrowing, and payment of dividends.

Restrictive endorsement
An endorsement signature on the back of a check that specifies the conditions under which the check can be transferred or paid out.

Restructuring
The reorganization of a company in order to attain greater efficiency and to adapt to new markets.



PREVIOUS AND NEXT TERMS
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Restricted account
A margin account without enough equity to meet the initial margin requirement that is restricted from any purchases until the requirement is fulfilled.

Restricted securities
The term used under Rule 144 for securities issued privately by the company, without the benefit of a registration statement. Restricted securities are subject to a holding period before they can be sold under Rule 144.

Restricted stock
Stock that must be traded in compliance with special SEC regulations concerning its purchase and resale. These restrictions generally result from affiliate ownership, M&A activity, and underwriting activity.

Restricted Stock Award
Grants of shares of stock subject to restrictions on sale and risk of forfeiture until vested by continued employment.

Restricted stock units
Similar to restricted stock. However, the unit represents a promise that employees will receive stock in the future. The units do not pay dividends until the stock is vested.

Restricted surplus

Restrictive covenants
Provisions that place constraints on the operations of borrowers, such as restrictions on working capital, fixed assets, future borrowing, and payment of dividends.

Restrictive endorsement
An endorsement signature on the back of a check that specifies the conditions under which the check can be transferred or paid out.

Restructuring
The reorganization of a company in order to attain greater efficiency and to adapt to new markets.

Results
The profit (or loss) made by a company.

Resyndication limited partnership
The sale of existing properties to new limited partners, so that they can receive the tax advantages that are no longer available to the old partners.

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This dictionary contains 24549 terms.







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