The amount obtained from the capital reduction is to be recognised separately in the profit and loss account as “revenue from capital reduction,” following the item “withdrawals from retained earnings.” An allocation to the capital reserve pursuant to section 229 (1) and section 232 is to be recognised separately as an “allocation to the capital reserve according to the provisions governing the simplified capital reduction.” An explanation is to be provided in the notes whether and, if so, in which amount the amounts obtained from the capital reduction and from reversing the retained earnings will be used: