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Similar to an annual or quarterly filing, in a proxy statement, management will also typically include a general discussion about the overall health of the business. Interesting insights can often be gleaned from information on the backlog, gross margin trends, balance sheet opportunities, or other concerns.
If the event is a stock split, there is no change in either Retained Earnings or Common Stock, only a decrease in par value and an increase in the number of issued and outstanding shares.
For example, a common stock split ratio is a forward 2-1 split (i.e., 2 for 1), where a stockholder would receive 2 shares for every 1 share owned. This results in an increase in the total number of shares outstanding for the company, though no change in a shareholders proportional ownership.
A stock split will not change the general ledger account balances and therefore will not change the dollar amounts reported in the stockholders equity section of the balance sheet. (Although the number of shares will double, the total dollar amounts will not change.)
They merely decrease retained earnings and increase paid-in capital by an equal amount. Immediately after the distribution of a stock dividend, each share of similar stock has a lower book value per share. This decrease occurs because more shares are outstanding with no increase in total stockholders equity.

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In stock split, retained earnings would not be affected. This would affect only the number of shares and par value per share of the company. When there is a 2-for-1 stock split, that means that 1 share would increase to 2 shares after this stock split.
A 2 for 1 stock split doesnt affect a companys overall value (known as market capitalization or market cap). It just doubles the number of total shares. Not only do existing shareholders get to double their holdings, but the number of available, unsold shares doubles, as well.
For example, you own 100 shares of stock in a corporation with a $15 per share basis for a total basis of $1,500. In a 2-for-1 stock split, the corporation issues an additional share of stock to the shareholder for each share the shareholder owns. You now own 200 shares, but your total basis is still $1,500.
The proxy statement is filed when a company is seeking shareholder votes and is filed ahead of an annual meeting. The proxy statement, called a Form DEF 14A, highlights new board of director nominees, proposed executive salary and compensation, and any other information a shareholder may need to vote on an issue.
A company is required to file its proxy statements with the SEC no later than the date proxy materials are first sent or given to shareholders. You can see this filing by using the SECs database, known as EDGAR. Enter the companys name here and select the appropriate company to view its SEC filings.

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