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 represents what is left after expenses, taxes, and dividends are paid. However, if there is a loss and the retained earnings from a previous period will not be enough to cover it, there may be a negative retained earnings figure.