E800: Transfer Between Restricted and Unrestricted Equity

This control table creates an automatic journal performing a transfer between restricted and unrestricted equity. According to Swedish legislation, unrestricted equity may not exceed what can be distributed, which is determined by means of a number of conditions. Automatic journal type 80 is used here.

The control table E800 has the columns I/U/R and Priority. Only one I account can occur, but there can be several accounts for U and R, which you must then place in order of priority.

  • I - account for net income
  • U - account for unrestricted reserves
  • R - account for restricted reserves
  • Control table E800 will only book on dimension if this is defined in the control table.
  • This automatic journal should not be used by customers following the IFRS (International Financial Reporting Standards).