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Showing 1–3 of 3 articles for “retained earnings”

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Apr 27, 2021 retained earnings provident fund commission on audit securities and exchange commission government auditing employment law

SEC vs COA: Retained Earnings and Provident Fund Contributions Explained

A clear breakdown of the Supreme Court ruling on using retained earnings for provident fund contributions and officer liability.

Nov 24, 2010 appraisal right corporation code retained earnings dissenting stockholder corporate law litigation

Unrestricted Retained Earnings and the Appraisal Right of Dissenting Stockholders

When can a dissenting stockholder sue to collect the fair value of shares? The Supreme Court clarifies the timing rule.

Nov 24, 2010 appraisal right corporation code retained earnings dissenting stockholders trust fund doctrine premature action

Appraisal Rights and Unrestricted Retained Earnings: Turner v. Lorenzo Shipping

A dissenting stockholder's right to payment accrues only when the corporation has unrestricted retained earnings; a premature suit is dismissible.