[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fhRw4wJ2yFHmXk9Fzgz3Hug5NAjx_LI7xFDGEzV0YIgM":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","Vierter Unterabschnitt – Ausweis der\nKapitalherabsetzung","§ 240","","Der aus der Kapitalherabsetzung gewonnene Betrag ist in der Gewinn- und Verlustrechnung als \"Ertrag aus der Kapitalherabsetzung\" gesondert, und zwar hinter dem Posten \"Entnahmen aus Gewinnrücklagen\", auszuweisen. Eine Einstellung in die Kapitalrücklage nach § 229 Abs. 1 und § 232 ist als \"Einstellung in die Kapitalrücklage nach den Vorschriften über die vereinfachte Kapitalherabsetzung\" gesondert auszuweisen. Im Anhang ist zu erläutern, ob und in welcher Höhe die aus der Kapitalherabsetzung und aus der Auflösung von Gewinnrücklagen gewonnenen Beträge 1. zum Ausgleich von Wertminderungen,\n2. zur Deckung von sonstigen Verlusten oder\n3. zur Einstellung in die Kapitalrücklage\nverwandt werden. Ist die Gesellschaft eine kleine Kapitalgesellschaft (§ 267 Absatz 1 des Handelsgesetzbuchs), braucht sie Satz 3 nicht anzuwenden.",{"enbez":12,"title":13,"param":14},"§ 239","Anmeldung der Durchführung","239",{"enbez":16,"title":17,"param":18},"§ 241","Nichtigkeitsgründe","241",392,261,[22,23,24,25,26,27,28,29,30,31,32,33,34,35,36,37,38,39,40,41,42,43,44,45,46,47,48,49,50,51,52,53,54,55,56,57,58,59,60,61,62,63,64,65,66,67,68,69,70,71,72,73,74,75,76,77,78,79,80,81,82,83,84,85,86,87,88,89,90,91,92,93,94,95,96,97,98,99,100,101,102,103,104,105,106,107,108,109,110,111,112,113,114,115,116,117,118,119,120,121,122,123,124,125,126,127,128,129,130,131,132,133,134,135,136,137,138,139,140,141,142,143,144,145,146,147,148,149,150,151,152,153,154,155,156,157,158,159,160,161,162,163,164,165,166,167,168,169,170,171,172,173,174,175,176,177,178,179,180,181,182,183,184,185,186,187,188,189,190,191,192,193,194,195,196,197,198,199,200,201,202,203,204,205,206,207,208,209,210,211,212,213,214,215,216,217,218,219,220,221,222,223,224,225,226,227,228,229,230,231,232,233,234,235,236,237,238,239,240,241,242,243,244,245,246,247,248,249,250,251,252,253,254,255,256,257,258,259,260,261,262,263,264,265,266,267,268,269,270,271,272,273,274,275,276,277,278,279,280,14,281,18,282,283,284,285,286,287,288,289,290,291,292,293,294,295,296,297,298,299,300,301,302,303,304,305,306,307,308,309,310,311,312,313,314,315,316,317,318,319,320,321,322,323,324,325,326,327,328,329,330,331,332,333,334,335,336,337,338,339,340,341,342,343,344,345,346,347,348,349,350,351,352,353,354,355,356,357,358,359,360,361,362,363,364,365,366,367,368,369,370,371,372,373,374,375,376,377,378,379,380,381,382,383,384,385,386,387,388,389,390,391,392,393,394,395,396,397,398,399,400,401,402,403,404,405,406,407,408,409,410,411],"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","152","158","159","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","240","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"]