1. What are retained earnings and how are they calculated? 

2. How do retained earnings impact a company's financial statements? 

3. What is the difference between retained earnings and net income? 

4. Can retained earnings be negative? If so, what does it signify? 

5. How are retained earnings distributed to shareholders?

 6. How do dividends affect retained earnings? 

7. What factors can increase or decrease retained earnings? 

8. How are retained earnings disclosed in the financial statements? 

9. How do changes in accounting policies impact retained earnings? 

10. What is the significance of retained earnings for investors and shareholders? 

11. How can a company utilize retained earnings for growth and expansion? 

12. How are retained earnings different from accumulated profits? 

13. What is the impact of stock repurchases on retained earnings? 

14. How do retained earnings contribute to a company's equity? 

15. What are the limitations of relying solely on retained earnings as a measure of financial performance?