Retained earnings ... section of a company’s financial statements. Reserves and retained earnings may sound similar, but they are typically two different accounts. While retained earnings ...

Both types of dividend reduce retained earnings and impact shareholders ... entries in the dividend payable account when the company's financial statements are released. The total value ...

Calculate dividends by subtracting year-end retained earnings from start-year ... report their dividends on a cash flow statement, in a separate accounting summary in their regular disclosures ...