Article 42 Undistributed profit refers to the profit reserved for future distribution or to be distributed .

第四十二条 未 分配 利润是企业留于以后 年度分配的利润或待分配 利润。

Article 43 Invested capital capital reserve surplus reserve and undistributed profit shall be itemized and shown in financial statements .

第四十三条投入资本、资本公积金、盈余公积金和 未 分配 利润的各个项目，应当在会计报表中分项列示。

The retained earnings of listed companies to equity account including the surplus reserve and undistributed profit retained earnings .

送股时，将上市公司的留存收益转入股本账户，留存收益包括盈余公积和 未 分配 利润。

With the idea of asset credit corporate law shall examine the reimbursement ability of corporate with the index of net asset and dynamically analyze surplus accumulation fund and undistributed profit and other data in order to achieve the object of business security .

树立资产信用的理念，在公司经营过程中，以公司净资产这个变量来考察公司的偿付能力，对公司运营中的盈余公积金、 未 分配 利润等进行动态的分析，以达到保护交易安全的目的。

Article 38 Owners ' equity refers to the ownership of the investors with respect to the net assets of an enterprise including capital invested in by investors capital reserve surplus reserve and undistributed profit etc.

第三十八条所有者权益是企业投资人对企业净资产的所有权，包括企业投资人对企业的投入资本以及形成的资本公积金、盈余公积金和 未 分配 利润等。