Can a Company Have Negative Retained Earnings? If a company’s losses over a certain period exceed the balance in its retained earnings account, the balance can go negative, which can indicate ...

Calculate dividends by subtracting year-end retained earnings from start-year retained ... If not, you can calculate dividends using a balance sheet and an income statement. You'll find these ...

50% of the dividend paid out of retained earnings (subject to a 35% Swiss withholding tax) and the balance paid out of capital contribution reserves (not subject to Swiss withholding tax) 50% of the ...