Читать книгу Corporate Finance For Dummies - Michael Taillard - Страница 109

When a company earns income, that is to say when it makes money, that money either goes to the owner(s) of the company or is reinvested in the company. In either case, the money belongs to the company’s owner(s) and must contribute to the value of their ownership in the company. For corporations, any money that doesn’t go to the stockholders in the form of dividends (which are reported on the income statement; see Chapter 5) is reinvested in the value of the company as retained earnings. Retained earnings consist of the money that a company makes after all expenses that it reinvests instead of giving to the stockholders.

Sometimes actions occur that impact the reported value of a company or some portion of the balance sheet. If these actions need more explanation to be fully understood, the company can include them in the supplemental notes portion of the balance sheet at the very bottom.