Cash dividends represent the distribution of a company's profits to its shareholders. The payment schedule and payment rate is determined by the company's board of directors. Cash dividends reduce the shareholders' equity balance by a direct reduction to retained earnings -- a balance sheet equity account.
1 Excess gas and bloating may also be a symptom of bacterial overgrowth in the small intestine from conditions such as diabetes.  Food intolerances. If your gas and bloating occur mainly after eating dairy products, it may be because your body isn't able to break down the sugar (lactose) in dairy foods. Other food intolerances, especially to gluten â a protein found in wheat and some other grains â also can result in excess gas, diarrhea and even weight loss.
Gas pains caused by IBS can be painful in your lower back. Photo Credit Stockbyte/Stockbyte/Getty Images. Irritable bowel syndrome, also referred to as IBS, causes your intestines to contract slower or faster than normal. Due to the difference in the way your bowels constrict, this can cause your large intestine to create gas, pain, cramping and sudden bouts of diarrhea or constipation. Your symptoms may be more severe at certain times, depending upon diet and other lifestyle factors.