Voluntary retained earnings

System: Swiss SME Chart of Accounts
Type: Passifs
Class: 2 — Liabilities and equity
Parent: 28 — Equity
Labels (multilingual): EN: Voluntary retained earnings
FR: Reserves facultatives
DE: Freiwillige Gewinnreserven
IT: Riserve facoltative
Postable: Yes
Lettrable: No
VAT: No