Retained Earnings Available for Distribution Law and Legal Definition

According to 13 CFR 107.50 [Title 13 Business Credit and Assistance; Chapter I Small Business Administration; Part 107 Small Business Investment Companies], Retained Earnings Available for Distribution means "Undistributed Net Realized Earnings less any Unrealized Depreciation on Loans and Investments (as reported on SBA Form 468), and represents the amount that a Licensee may distribute to investors (including SBA) as a profit Distribution, or transfer to Private Capital."