Appropriated retained earnings are generally available for dividends distributionGroup of answer choicesTrueFalse

The statement "Appropriated retained earnings are generally available for dividends distribution" is False.

Explanation:

Appropriated retained earnings refer to a portion of a company's retained earnings that has been set aside for a specific purpose, which makes it unavailable for dividend distribution. When a company appropriates retained earnings, it is typically done to reserve funds for future investments, debt repayment, legal requirements, or other corporate necessities.

In contrast, unappropriated retained earnings are the earnings that are available for distribution as dividends to shareholders. Therefore, since appropriated retained earnings are earmarked for specific uses, they cannot be distributed as dividends. This distinction is essential for understanding how a company's profits are managed and how they might be returned to shareholders.

In summary, retained earnings that have been appropriated are constrained for specific purposes and cannot be freely distributed as dividends, validating the statement as false.