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Profit or loss carried forward
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Short definition
In the context of an SCPI, profits from earlier years retained to support future distributions if needed. This is an equity account. Its origin and movements matter, including any transfer from issue premiums. The balance does not guarantee an equivalent amount of available cash.
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Primary sources
- Praemia REIM, Primopierre, rapport annuel 2025Pages 46, 72 and 77: retained earnings, proposed allocation and definition. French-language source.