Tax & Annual accounts
Equity specification for sole proprietorships
You create a sub-appendix by pressing the paperclip icon from Reconciliation BS - Overview or Reconciliation BS - Appendices.
From 2025, a new version of the Equity – Specification appendix will be available. If you have already created the previous version and wish to use the new one, you must first delete the old one. Then you can create the new appendix.
When the appendix is created, a closing entry is also generated which automatically reclassifies the profit for the year. You can view the trial balance on the Closing entries page.
Balances in accounts linked to the reference accounts for 2011–2018 will remain in their respective accounts throughout the year. At the start of next year, these should be transferred to account 2010. The same applies to the profit for the year, which is to be transferred from the 2019 account to the 2010 account.
The appendix shows the opening balance and the change for the year for the accounts that affect equity. This also shows the profit for the year. Equity at the end of the financial year is calculated as the sum of equity and the profit for the year.
If you delete the attachment, the closing entry will also be deleted, provided it has not already been posted to the accounting.