add any new earnings to the existing retained earnings figure, then subtract any dividends paid out of these earnings. What proportion of net income is retained vs. distributed as dividends varies ...

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 ...

For example, say a company earned $100 million in a given year. It started with $50 million in retained earnings and ended ... company's net income that is paid out in dividends.

Dividends can be paid out as cash or in the form of stock ... Since cash dividends are deducted from a company's retained earnings, there is no effect on the additional paid-in capital.

When a company issues a dividend to its shareholders, the dividend can be paid ... hands out new shares. When a stock dividend is declared, the total amount to be debited from retained earnings ...

When a company issues a dividend to its shareholders, the dividend can be paid either ... payable account. For example, assume a company has $1 million in retained earnings and issues a 50-cent ...