On Tue, 10 Mar 2020 at 01:02, Brian via gnucash-user <
gnucash-user@gnucash.org> wrote:

> I'm wondering if GNUCash is actually calculating RETAINED EARNINGS
> properly.  Because after issuing a distribution to shareholder the
> Retaining Earning calculation increased by Net Income but did not
> decrease by Asset:Cash which was debited and credited to
> Equity:Shareholder Distribution.
>

The calculation of Retained Earnings and Unrealized Gains in the Balance
Sheet is rather primitive, and has been as such since nearly forever.

Retained Earnings = sum total of income less expenses at the balance-sheet
date.
Unrealized Gains = sum total of (asset-liability) value, minus sum total of
(asset-liability) cost.
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