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.
Statement of Retained Earnings. The amount of net income which is left in a business after the distribution dividends or withdrawls by owner is called retained earnings. The financial statement which calculates the balance of retained earnings at the end of the period is called the statement of retained earnings. It is very similar to the statement of changes in equity however it only shows how retained earnings changed during the period. As obvious from the above formula, the basic elements of a statement of retained earnings are: Beginning balance of retained earnings.