Supplementary balance sheet

Supplementary balance sheets contain shareholder-specific correction items for the jointly tied assets and thus ensure that the respective participation share of the individual co-entrepreneurs is correctly recorded for tax purposes.

The preparation of the supplementary balance sheet in the event of a change of shareholders is of the greatest economic and practical importance. This process only has tax consequences for the acquiring and the selling partner, not for the co-entrepreneurship itself. In the company balance sheet , the assets are regularly continued with the previous book values ; the purchaser takes over the seller's (nominal) capital account. Only if, in exceptional cases, the book value of the acquired company share corresponds to the purchase price, the participation of the newly entered shareholder in the total portfolio is shown accordingly.

However, the purchase price typically exceeds the book value ( goodwill ). Consequently, the individual items of the company assets with values ​​other than the book values ​​are to be assigned to the newly entered partner. Accordingly, the additional price paid is shown in the supplementary balance sheet on the liabilities side as additional capital. On the assets side, this amount is to be divided among the individual assets containing hidden reserves. Supplementary balance sheets themselves do not contain any economic goods; only value corrections to the total assets tied up for trading.

Supplementary balances are to be continued in the following years. The resulting results are recorded in supplementary income statements . This corrects the share of the total hand-held result attributable to the individual shareholder.

For each shareholder, when determining the profit, the result of the supplementary balance sheet is combined with the share in the total hand-held result for tax purposes to give the result from the total hand-held area.