- System
- Swiss GAAP FER Chart of Accounts
- Type
- Liabilities
- Class
- 2 — Liabilities and equity
- Labels (multilingual)
EN: Legal capital reserve
FR: Reserve legale issue du capital (agio)
DE: Gesetzliche Kapitalreserve (Agio)
IT: Riserva legale da capitale (aggio)
- Postable
- Yes
- Lettrable
- No
- VAT
- No