Notes to the balace sheet
(26) Retained earnings
Generated shareholders’ equity contains all net profits generated since January 1, 1994 less goodwill netted under HGB up to December 31, 2002.
This item also shows the impact on shareholders’ equity attributable to the first-time adoption of IFRS if they are not included in the reserves attributable to valuation with no impact on the income statement.
Last modified: 27.06.2011