In accounting terms, a statement of retained earnings is considered a reconciliation report. Management, bankers and investors use these reports to determine how revenue and earnings are used by ...

Schedule M-1 is reconciliation of income per books ... Schedule M-2 is an analysis of unappropriated retained earnings per books. Calculating Schedule M-2 is important in business because ...

Retained earnings represent the net income earned by a corporation but not yet distributed, either in the form of compensation to employees or as dividends to shareholders. In essence, it is ...

Instead, the biggest issue appears to be the reductions that listed companies have been making to their retained earnings – the proportion of net income kept by a company for reinvestment or to ...