SAP ABAP Data Element JBIBP_BAPIBP_REVENUE_RESERV_LE (Retained Earnings: Statutory)
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_REVENUE_RESERV_LE
Short Description Retained Earnings: Statutory  
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 RETEARNST   
Change document    
No Input History    
Basic direction is set to LTR    
No BIDI Filtering    
Field Label
  Length  Field Label  
Short 10 RetEarnSt 
Medium 15 Ret.Earn.Stat. 
Long 20 Ret.Earnings, Stat. 
Heading 10 RetEarnSt 
Documentation

Definition

Item on the liabilities side of the balance sheet under point III/1 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.

Only stock corporations and partnerships limited by shares are required to create statutory reserves.

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