Balance sheet profit and loss


Balance sheet profit/loss is the disclosure of the profit for the fiscal year in the balance sheet. It is a component of equity and is calculated using the results of the P&L of the fiscal year, the profit/loss carry-over from the previous year, and the change in reserves (allocations and transfers). In general, it is shareholders who decide how balance sheet profit is to be used (disbursement or delisting into the reserves).


Back to glossary