The statement of retained earnings typically reflects changes in a company's retained earnings over a period of time, mainly influenced by net income or loss and dividend distributions. Here are some transactions that can decrease the statement of retained earnings:
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Net Loss: If a company incurs a net loss for the period, it directly decreases retained earnings.
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Dividends Declared and Paid: When a company declares and pays dividends to its shareholders, it reduces retained earnings.
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Prior Period Adjustments: If adjustments are made to prior periods resulting in a decrease in previously reported retained earnings, this would also lower the current retained earnings.
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Write-offs: Significant write-offs of assets or expenses considered extraordinary or one-time can diminish retained earnings.
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Stock Repurchases: While not directly affecting retained earnings, repurchasing stocks can indirectly lead to a decrease in retained earnings due to cash outflows.
If you have a specific list of transactions in mind, please provide them, and I can assess which ones would decrease retained earnings.
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