Which one of the following does not affect Retained Earnings of a company?

Option B-(Contribution by Share holder) does not effect the Retain earning directly.

Other things, Dividend , profit and loss directly effect the Retain earning because Dividend declared reduced the Retain earning and LOSS cause decrease in retained earning and Profit will add to retained earning.

another side Shareholder contribution don't have any link with Retain earning directly.

B. Contribution by shareholders

Retained earnings:

Are undistributed portion of profits to shareholders during the previous fiscal year, if the company has achieved a profit of million pounds and took the company's management through the General Assembly decided not to distribute these profits to shareholders, these profits are retained earnings, it will be carried over and added to shareholders' equity under retained earnings, and the company's free to use these funds as long as the company came under the control of the management, the main objective of this procedure is to re-employ these funds in order to obtain a greater return on investment than if obtained by shareholders on the form of cash dividends.

Contribution by shareholders does not affect retained earnings of a company because it is an investment that is shown in the B/S which improves the position of the company.

The other options are directly related to and affect retained earnings by:

• Dividends increasing or decreasing and being deducted from net income yielding lower or higher R.E., respectively.
• Net Income increasing or decreasing yielding higher or lower R.E., respectively.
• Net Loss increasing or decreasing yielding lower or higher R.E., respectively.

Dividends do not affect RE

d- net loss...........................