SAP ABAP Data Element JBIBP_BAPIBP_REVEN_RES_OWN_SHA (Retained Earnings for Own Stock)
Hierarchy
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EA-FINSERV (Software Component) SAP Enterprise Extension Financial Services
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IS-B-DP (Application Component) Transaction Data Pool
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JBD_FSBP (Package) SEM Banking: Enhancements for FS Business Partner
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Basic Data
| Data Element | JBIBP_BAPIBP_REVEN_RES_OWN_SHA |
| Short Description | Retained Earnings for Own Stock |
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
| Search Help: Name | ||
| Search Help: Parameters | ||
| Parameter ID | ||
| Default Component name | RETEARNOS | |
| Change document | ||
| No Input History | ||
| Basic direction is set to LTR | ||
| No BIDI Filtering |
Field Label
| Length | Field Label | |
| Short | 10 | RetEarnOS |
| Medium | 15 | Ret.Earn.OwnSt. |
| Long | 20 | Ret. Earn. Own Stock |
| Heading | 21 | Ret. Earn. Own Stock |
Documentation
Definition
Item on the liabilities side of the balance sheet under point III/2 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.
The rules for creating and dissolving these reserves are based on § 272 subpar. 4 of the German Commerical Code.
The reserve has to be created in the same way for shares of a controlling company or an affiliated company with a majority holding.
History
| Last changed by/on | SAP | 20030326 |
| SAP Release Created in | 200 |