The retained earnings figure is typically divided into par value and additional paid-in capital.

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The retained earnings figure is not typically divided into par value and additional paid-in capital. Par value and additional paid-in capital are part of the common stock portion of the balance sheet. Retained earnings represents the portion of a company's profits that are not distributed as dividends but are instead reinvested in the business.

The Retained Earnings Figure Is Typically Divided into Par Value