[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$f7MsqkyFKdboieCfmjU7r-IWXFK8l9xmbzqy6E955evk":3},{"lawSlug":4,"lawAbbr":5,"lawTitle":6,"parentHeading":7,"enbez":8,"title":9,"content":10,"prev":11,"next":15,"totalNorms":19,"normPosition":20,"normIds":21},"aktg","AktG","Aktiengesetz","Erster Abschnitt – Jahresabschluss und Lagebericht; Entsprechenserklärung und Vergütungsbericht","§ 158","Vorschriften zur Gewinn- und Verlustrechnung","(1) Die Gewinn- und Verlustrechnung ist nach dem Posten \"Jahresüberschuß\u002FJahresfehlbetrag\" in Fortführung der Numerierung um die folgenden Posten zu ergänzen: 1. Gewinnvortrag\u002FVerlustvortrag aus dem Vorjahr\n2. Entnahmen aus der Kapitalrücklage\n3. Entnahmen aus Gewinnrücklagena) aus der gesetzlichen Rücklage\nb) aus der Rücklage für Anteile an einem herrschenden oder mehrheitlich beteiligten Unternehmen\nc) aus satzungsmäßigen Rücklagen\nd) aus anderen Gewinnrücklagen\n\n4. Einstellungen in Gewinnrücklagena) in die gesetzliche Rücklage\nb) in die Rücklage für Anteile an einem herrschenden oder mehrheitlich beteiligten Unternehmen\nc) in satzungsmäßige Rücklagen\nd) in andere Gewinnrücklagen\n\n5. Bilanzgewinn\u002FBilanzverlust.\nDie Angaben nach Satz 1 können auch im Anhang gemacht werden.\n\n(2) Von dem Ertrag aus einem Gewinnabführungs- oder Teilgewinnabführungsvertrag ist ein vertraglich zu leistender Ausgleich für außenstehende Gesellschafter abzusetzen; übersteigt dieser den Ertrag, so ist der übersteigende Betrag unter den Aufwendungen aus Verlustübernahme auszuweisen. Andere Beträge dürfen nicht abgesetzt werden.\n\n(3) Die Absätze 1 und 2 sind nicht anzuwenden auf Aktiengesellschaften, die Kleinstkapitalgesellschaften im Sinne des § 267a des Handelsgesetzbuchs sind, wenn sie von der Erleichterung nach § 275 Absatz 5 des Handelsgesetzbuchs Gebrauch machen.",{"enbez":12,"title":13,"param":14},"§ 152","Vorschriften zur Bilanz","152",{"enbez":16,"title":17,"param":18},"§ 159","","159",392,183,[22,23,24,25,26,27,28,29,30,31,32,33,34,35,36,37,38,39,40,41,42,43,44,45,46,47,48,49,50,51,52,53,54,55,56,57,58,59,60,61,62,63,64,65,66,67,68,69,70,71,72,73,74,75,76,77,78,79,80,81,82,83,84,85,86,87,88,89,90,91,92,93,94,95,96,97,98,99,100,101,102,103,104,105,106,107,108,109,110,111,112,113,114,115,116,117,118,119,120,121,122,123,124,125,126,127,128,129,130,131,132,133,134,135,136,137,138,139,140,141,142,143,144,145,146,147,148,149,150,151,152,153,154,155,156,157,158,159,160,161,162,163,164,165,166,167,168,169,170,171,172,173,174,175,176,177,178,179,180,181,182,183,184,185,186,187,188,189,190,191,192,193,194,195,196,197,198,199,200,201,202,14,203,18,204,205,206,207,208,209,210,211,212,213,214,215,216,217,218,219,220,221,222,223,224,225,226,227,228,229,230,231,232,233,234,235,236,237,238,239,240,241,242,243,244,245,246,247,248,249,250,251,252,253,254,255,256,257,258,259,260,261,262,263,264,265,266,267,268,269,270,271,272,273,274,275,276,277,278,279,280,281,282,283,284,285,286,287,288,289,290,291,292,293,294,295,296,297,298,299,300,301,302,303,304,305,306,307,308,309,310,311,312,313,314,315,316,317,318,319,320,321,322,323,324,325,326,327,328,329,330,331,332,333,334,335,336,337,338,339,340,341,342,343,344,345,346,347,348,349,350,351,352,353,354,355,356,357,358,359,360,361,362,363,364,365,366,367,368,369,370,371,372,373,374,375,376,377,378,379,380,381,382,383,384,385,386,387,388,389,390,391,392,393,394,395,396,397,398,399,400,401,402,403,404,405,406,407,408,409,410,411],"Eingangsformel","1","2","3","4","5","6","7","8","9","10","11","12","13","14","15","16","17","18","19","20","21","22","23","24","25","26","27","28","29","30","31","32","33","33a","34","35","36","36a","37","37a","38","39","40","41","42","(XXXX) § 43 und 44","45","46","47","48","49","50","51","52","53","53a","54","55","56","57","58","59","60","61","62","63","64","65","66","67","67a","67b","67c","67d","67e","67f","68","69","70","71","71a","71b","71c","71d","71e","72","73","74","75","76","77","78","79","80","81","82","83","84","85","86","87","87a","88","89","90","91","92","93","94","95","96","97","98","99","100","101","102","103","104","105","106","107","108","109","110","111","111a","111b","111c","112","113","114","115","116","117","118","118a","119","120","120a","121","122","123","124","124a","125","126","127","127a","128","129","130","130a","131","132","133","134","134a","134b","134c","134d","135","135a","136","137","138","139","140","141","142","143","144","145","146","147","148","149","150","150a","151","158","160","161","162","(XXXX) § 163 bis 169","170","171","172","173","174","175","176","177","178","179","179a","180","181","182","183","183a","184","185","186","187","188","189","190","191","192","193","194","195","196","197","198","199","200","201","202","203","204","205","206","207","208","209","210","211","212","213","214","215","216","217","218","219","220","221","222","223","224","225","226","227","228","229","230","231","232","233","234","235","236","237","238","239","240","241","242","243","244","245","246","246a","247","248","248a","249","250","251","252","253","254","255","255a","255b","256","257","258","259","260","261","261a","262","263","264","265","266","267","268","269","270","271","272","273","274","275","276","277","278","279","280","281","282","283","284","285","286","287","288","289","290","291","292","293","293a","293b","293c","293d","293e","293f","293g","294","295","296","297","298","299","300","301","302","303","304","305","306","307","308","309","310","311","312","313","314","315","316","317","318","319","320","320a","320b","321","322","323","324","325","326","327","327a","327b","327c","327d","327e","327f","328","(XXXX) § 329 bis 336","337","338","393a","394","395","396","397","398","399","400","401","402","403","404","404a","405","406","407","407a","408","409","410"]