Robert Coles Sun, Jan 13, 2013 @ 07:01 AM. If Internet memes have taught us anything, it's that there are plenty of ways to waste time, be it at work, at home on the couch, or on Facebook at a restaurant.
Retained earnings and stockholders' equity are decreased by a per-share cash dividend that is paid on common and preferred shares of stock, and not on shares of repurchased or treasury stock.
Where RE = Retained Earnings . Beginning of period Retained Earnings. At the end of each accounting period, retained earnings are reported on the balance sheet as the accumulated income from the prior year (including the current yearâs income) minus dividends paid to shareholders.