Search Elements:
- Taxonomy
- us-gaap
- Name
- RetainedEarningsRestrictions
- Label
- Retained Earnings, Restrictions
- Period Type
- duration
- Type
- xbrli:stringItemType
- Definition
- Terms of any restriction upon retained earnings. This may include restrictions that arise from: (1) the aggregate preferences of the preferred shares exceeding the par or stated value of such shares upon liquidation; (2) dividend restrictions - for example, restrictions on the payment of dividends, indicating the source, the pertinent provision, and the amount of retained earnings or net income restricted or free of restrictions; (3) other appropriations; (4) any restrictions on distributions to shareholders; (5) retained earnings appropriated for loss contingencies; and (6) the amount of consolidated earnings which represents undistributed earnings of 50 percent or less owned by persons accounted for by the equity method, (7) state laws that govern circumstances under which corporations may acquire its own stock and on the availability of retained earnings for payment of dividends.
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