Distributable Net Income (DNI)
Distributable net income is a trust or estate tax measure that limits income taxable to beneficiaries from distributions.
Financial-statement terms for distributable profit, retained earnings logic, and profit allocation.
Distributable and Retained Earnings is the financial-statement landing page for income-statement revenue, expenses, profit measures, margins, earnings, special items, and EPS. It keeps related terms in one branch so readers can move from a broad statement question to the article that owns the evidence.
Use this page when a revenue, expense, profit, margin, or earnings measure changes performance interpretation. Use the parent Income, Profit, and Margin Reporting page when you need the broader reporting map. For an individual decision, confirm the statement line, disclosure note, reporting period, measurement basis, and calculation before relying on the term.
Use the table below to move from this landing page into the term page that best matches the statement evidence.
| Term | Use it for |
|---|---|
| Distributable Net Income (DNI) | Distributable Net Income (DNI) helps readers interpret income-statement performance, margin quality, recurring earnings, or line-item classification. |
| Distributable Profit | Distributable Profit helps readers interpret income-statement performance, margin quality, recurring earnings, or line-item classification. |
| Earnings Retention Ratio | Earnings Retention Ratio is a ratio or analytical measure used to compare statement line items, performance, liquidity, leverage, or efficiency. |
| Profit and Loss Allocation | Profit and Loss Allocation helps readers interpret income-statement performance, margin quality, recurring earnings, or line-item classification. |
A company can report higher net income because of a nonoperating gain even when operating income is flat.
Distributable Earnings content is educational and does not provide personalized investment, tax, legal, accounting, audit, valuation, or securities advice.
Choose a subsection first. Deeper term pages live inside each subsection, which keeps large topic hubs readable.
Distributable net income is a trust or estate tax measure that limits income taxable to beneficiaries from distributions.
Distributable profit is profit legally or economically available for dividends, owner distributions, or retained-earnings allocation.
Earnings retention ratio measures the share of net income kept in the business rather than paid out as dividends.
The method by which profits and losses are distributed among partners or shareholders based on an agreed ratio.