(1) The following items are to be additionally reported in the profit and loss account following the item “surplus for the year/shortfall for the year,” with the numbering being continued:
1. profits carried forward/loss carried forward from the preceding year
2. withdrawals from the capital reserve
3. withdrawals from retained earnings
a) from the legal reserve
b) from the reserves for the ownership interest held in a controlling enterprise or in an enterprise holding a majority of the ownership interest
c) from the reserves stipulated by the by-laws
d) from other retained earnings
4. allocations to retained earnings
a) to the legal reserve
b) to the reserves for the ownership interest held in a controlling enterprise or in an enterprise holding a majority of the ownership interest
c) to the reserves stipulated by the by-laws
d) to other retained earnings
5. net income/net loss.
The information set out in sentence 1 may also be provided in the notes.
(2) Any compensation amount that is to be paid to external shareholders pursuant to a profit and loss absorption agreement, or an agreement on the partial absorption of profit and loss, is to be reported separately from the revenue obtained under such an agreement; where this compensation amount is in excess of the revenue, the excess amount is to be recognised on the balance sheet among the expenses for losses absorbed. No other amounts may be deducted.
(3) Subsections (1) and (2) are not to be applied to stock corporations that are micro share capital companies within the meaning of section 267a of the Commercial Code where they avail themselves of the eased requirements pursuant to section 275 (5) of the Commercial Code.