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 are an important part of any business's financial picture. Over the course of a year, retained earnings will increase and decrease. These fluctuations will be due primarily to one of three events in a business's cash flow: experiencing net gains, having net losses or paying out dividends.