(1) Transfers made to the capital reserves and their reversal are to be performed already when drawing up the balance sheet.
(2) If the balance sheet is drawn up with due regard being had to the full or partial appropriation of the profit / treatment of loss for the year, then any withdrawals from retained earnings as well as any transfers made to the retained earnings that are to be performed by law, under the articles of association or the statutes of the enterprise, or that have been resolved upon based on such rules, are to be taken into account already when drawing up the balance sheet.