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COREP Guidance COREP Terms & Definitions CONTACT US What are Retained Earnings?

What are Retained Earnings?

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Retained Earnings:

The Capital Requirements Regulations defines retained earnings as:

"Profit and losses brought forward as a result of the final application of profit or loss under the applicable accounting standards”.

For COREP reporting, Retained Earnings include the previous year’s retained earnings plus the eligible interim or year-end profits.