Amounts in the restricted retained earnings account are unavailable to be paid as dividends, which may be paid from current net income and unrestricted retained earnings.

Source: https://www.prnewswire.com/news-releases/federal-home-loan-bank-of-boston-announces-2022-fourth-quarter-and-annual-results-declares-dividend-301755795.html

Amounts in the restricted retained earnings account are unavailable to be paid as dividends, which may be paid from current net income and unrestricted retained earnings.

Source: https://www.prnewswire.com/news-releases/federal-home-loan-bank-of-boston-announces-2022-fourth-quarter-and-annual-results-declares-dividend-301755795.html

Amounts recorded in other comprehensive income related to credit risk are not subject to recycling in profit or loss, but are transferred to retained earnings when realized.

Source: https://www.marketscreener.com/quote/stock/OATLY-GROUP-AB-122992133/news/Oatly-Interim-condensed-consolidated-statement-of-operations-Form-6-K-44462478/?utm_medium=RSS&utm_content=20230729

Tier 1 leverage ratio decreased 0.4% points compared to 3Q22 primarily due to the resumption of share repurchases and an increase in average balance sheet size, partially offset by higher retained earnings.

Source: https://www.marketscreener.com/quote/stock/STATE-STREET-CORPORATION-14499/news/State-Street-Results-of-Operations-and-Financial-Condition-Form-8-K-42777118/?utm_medium=RSS&utm_content=20230120