Retained earnings are a type of equity listed in the shareholders’ equity section of a company’s financial statements. Reserves and retained earnings may sound similar, but they are typically ...

It involves shifting data from temporary accounts on the income statement to permanent accounts ... The net income (NI) is moved into retained earnings on the balance sheet as part of the closing ...

Most companies report their dividends on a cash flow statement ... For example, say a company earned $100 million in a given year. It started with $50 million in retained earnings and ended ...