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 |