Statistical Terms

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Definition	Refers to earnings retained within an enterprise from a surplus, less cash outflows, after a profit/loss transaction
Commentary	Earned surplus reserve: Amount appropriated in accordance with the regulations of commercial law. Other legal reserve: Amount appropriated in accordance with legal provisions other than commercial law, such as reserve of business rationalization and reserve for financial structure improvement. Voluntary reserve: In contrast to legal reserves, it refers to an amount appropriated out of revenues as reserves on a voluntary basis in accordance with the resolution of the stock holder's meeting or the regulations in the articles of incorporation. Appropriation of earned surplus or accumulated deficit before disposition.
Source	Ministry of SMEs and Startups (Survey on Actual States of SMEs)