- System
- Swiss SME Chart of Accounts
- Type
- Liabilities
- Class
- 2 — Liabilities and equity
- Labels (multilingual)
EN: Voluntary retained earnings
FR: Reserves facultatives
DE: Freiwillige Gewinnreserven
IT: Riserve facoltative
- Postable
- Yes
- Lettrable
- No
- VAT
- No