this thread gives you a complete run down on the concept.

https://lists.gnucash.org/pipermail/gnucash-user/2016-December/067980.html


to cross verify your retained losses, run a Profit and Loss report from the 
starting of  your book date and you should see the number.

also, you will not see this as negative as the title itself states  you have a 
loss.


Saludos Cordiales


Murugan

________________________________
From: gnucash-user 
<[email protected]> on behalf of Fred 
Tydeman <[email protected]>
Sent: Saturday, April 15, 2023 1:29 PM
To: Gnucash Users <[email protected]>
Subject: [GNC] Retained Losses on Balance Sheet

OS: Linux Fedora 37
GnuCash  4.14

I am running a Balance Sheet report
In the Equity section, I have four subtotals, all in black.
  Total equity (of my accounts)
  Retained Losses
  Trading Gains
  Total Equity (report)

For bottom Total Equity to be the sum of the other three,
Retained Losses should be negative and in Red,
instead of positive and in Black.

Am what I am getting the expected result,
or is this a bug in the report?

Also, where does Retained Losses come from?
There is no entry in the Tutorial and Concepts Guide.
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