Retained earnings are economical, self-financed and permanent source of capital for a company, but at times creates dissatisfaction among shareholders and may result in overcapitalisation. Identify the values reflected in this statement

The values reflected from this statement are as follows:

  1. Optimum financial planning.
  2. Securing and promoting the interest of creditors and shareholders.
  3. Helps in improving public image of the company.
  4. Risk of reutlisation of funds against the interest of shareholders.