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 ...

Here is the formula for calculating dividends: Annual net income minus net change in retained earnings = dividends paid. Image source: Getty Images. Second, the income statement in the annual ...

Retained earnings are essentially a savings account ... The cost of dividends isn't included in the company's income statement because they're not an operating expense: the costs to run the ...

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 ...