More terms
Retained Earnings/Accumulated Loss
The cumulative profit retained in the business since inception, or cumulative deficit when total historical losses exceed profits and distributions.
What traders should verify
For Retained Earnings/Accumulated Loss, identify the statement, reporting period, accounting policy, footnote support, comparable periods, and cash-flow effect.
Do not conflate
Retained Earnings/Accumulated Loss is an accounting measure or classification; it is not automatically cash, fair value, liquidity, or current market value.
Primary source
SEC definitionSource boundary: this glossary reflects SEC staff views and is not a Commission rule, regulation, or statement. Check the linked source for current wording and legal context.