SAP ABAP Data Element JBIBP_BAPIBP_REVEN_RES_BY_LAWS (Retained Earnings According to Corporate Articles)

Hierarchy

☛ EA-FINSERV (Software Component) SAP Enterprise Extension Financial Services
   ⤷ IS-B-DP (Application Component) Transaction Data Pool
     ⤷ JBD_FSBP (Package) SEM Banking: Enhancements for FS Business Partner

Basic Data

Data Element	JBIBP_BAPIBP_REVEN_RES_BY_LAWS
Short Description	Retained Earnings According to Corporate Articles

Data Type

Category of Dictionary Type	D	Domain
Type of Object Referenced		No Information
Domain / Name of Reference Type	WERTV8
Data Type	CURR	Currency field, stored as DEC
Length	15
Decimal Places	2
Output Length	21
Value Table

Further Characteristics

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Parameter ID
Default Component name	RETEARNART
Change document	☑
No Input History	☐
Basic direction is set to LTR	☐
No BIDI Filtering	☐

Field Label

	Length	Field Label
Short	10	RetEarnArt
Medium	15	Ret.Earn,Artic.
Long	20	Ret.Earnings, Artic.
Heading	21	Ret.Earnings, Artic.

Documentation

Definition

Item on the liabilities side of the balance sheet point III/3 of the Equity section.

The contents of this item are governed by § 272 subpar. 3 of the German Commercial Code (Handelsgesetzbuch - HGB), which specifies that amounts may only be disclosed as retained earnings if they resulted from this fiscal year's earnings, or from those of a previous year.

Reserves created to conform with the corporate articles must be disclosed under "statutory reserves". However, reserves based on the corporate articles in accordance with § 85, subpar. 1, clause 2 and subpar. 2, clause 2 of the German Stock Corporation Act (Aktiengesetz - AktG) must be disclosed under "other retained earnings".

History

Last changed by/on	SAP	20030326
SAP Release Created in	200