- System
- Swiss GAAP FER Chart of Accounts
- Type
- Liabilities
- Class
- 2 — Liabilities and equity
- Labels (multilingual)
EN: Retained earnings brought forward
FR: Benefice / perte reporte
DE: Gewinnvortrag/Verlustvortrag
IT: Utile/perdita riportato
- Postable
- Yes
- Lettrable
- No
- VAT
- No