If a company is publicly held, the balance of retained earnings account that is negatively referred to as "accumulated deficit" may appear in the Accountant's Opinion in what is called the "Ongoing Concern" statement located at the end of required SEC financial reporting at the end of each quarter.
Retained earnings are reported in the shareholders' equity section of the corporation's balance sheet.
A report of the movements in retained earnings is presented along with other comprehensive income and changes in share capital in the statement of changes in equity.
Due to the nature of double-entry accrual accounting, retained earnings do not represent surplus cash available to a company.
When reinvested, those retained earnings are reflected as increases in assets (which could include cash) or reductions to liabilities on the balance sheet.
The issue of bonus shares, even if funded out of retained earnings, will in most jurisdictions not be treated as a dividend distribution and not taxed in the hands of the shareholder.