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.
== Retained Earnings == The term that you are looking for is 'retained earnings'. These are excess profits that may or may not be reinvested back into a business. They are ususally based on a percent of net earnings that are not paid out as dividends.