Legal capital reserve

System

Swiss GAAP FER Chart of Accounts

Type

Passivi

Class

2 — Liabilities and equity

Parent

28 — 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