noun
retained earnings
Accounting term for the portion of net income kept in the company rather than paid out as dividends.
留保利益は貸借対照表の純資産の部に計上される。
Retained earnings are reported in the equity section of the balance sheet.
当期純利益から配当金を差し引いた額が留保利益となる。
The amount left after subtracting dividends from net income becomes retained earnings.
利益剰余金 is a broader term for earned surplus, often used interchangeably with 留保利益 in practice, but 留保利益 specifically emphasizes the portion retained after dividends.
Compound of 留保 (retention) and 利益 (profit). The exact historical derivation is uncertain; the term is a modern accounting expression.