Balance of Retained Earnings

(redirected from Retained Earnings Balances)

Balance of Retained Earnings

A financial statement declaring a company's retained earnings at the beginning and end of an accounting period. It begins with the unadjusted retained earnings from the previous accounting period, then lists adjustments, adds net income, and subtracts dividends paid. The final entry lists the retained earnings at the end of the accounting period. The balance of retained earnings is published along with a balance sheet.
References in periodicals archive ?
Attention is given to the impact and use of stock repurchases by firms with negative retained earnings balances.
In analyzing the application software industry, Microsoft was the only company among its principal competitors to report these kinds of negative retained earnings balances.
Table 3 displays Domino's recent retained earnings balances.
The retained earnings balance was zero on May 1, 2007.
Dominos has continued to report a negative retained earnings balance for the past 16 years.
To illustrate, an extended example involving various misstatements of different types and signs which aggregate to different net amounts in the opening and closing retained earnings balances of a hypothetical corporation follows.
As such, the incomes, dividends, and beginning and ending retained earnings balances of both stockholder groups should be reported in the consolidated retained earnings statement.
The consolidated retained earnings statement purports to reflect the earnings, dividends, and beginning and ending retained earnings balances of the consolidated entity.
Similarly, its 31 December 20x8 separate company balance sheet would report a $3,640 retained earnings balance, equal to the $3,100 dividend basis retained earnings of Company P plus $540 or 60 percent of Company S's $900 retained earnings accumulated since acquisition.
By definition, the dividend basis retained earnings balance of the parent company under the cost method is the starting point for deriving parent company retained earnings under the equity method and consolidated retained earnings under the parent company theory.
81% Consolidated total assets (D) $ 44,233,970 $15,323,315 Controlling interest retained earnings balance (E) $(18,404,824) $ 0 Controlling retained earnings/total 0.