Allocating profit and reserves
A legal reserve that stops at 10 % of capital, a debit carry-forward that bars any distribution, a schedule describing last year's meeting rather than the next one, and shareholders' funds of tax origin that cannot be paid out. Three modules built on a €100,000 profit and a €200,000 revaluation. All the prose is free to read; only the quiz is sold.
Intermediate3 modules25 minModule 1 free to read
2026 rules — verified on September 11, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- Compute the compulsory transfer to the legal reserve and know when it stops
- Tell apart legal, statutory and discretionary reserves
- Place the carry-forward within the allocation decision
- Identify which year's allocation the schedule sets out
- Complete the movements in reserves and in the carry-forward
- Answer the miscellaneous information without treating it as incidental
- Recognise the items of shareholders' funds that are of tax origin
- Understand why those items cannot be distributed freely
- Measure what a revaluation changes to tax, depreciation and the liabilities side
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 18 minFree — no accountAllocating the profit in general meetingWhat you will be able to do
- Compute the compulsory transfer to the legal reserve and know when it stops
- Tell apart legal, statutory and discretionary reserves
- Place the carry-forward within the allocation decision
- Module 28 minIncluded in the full courseCompleting the profit allocation scheduleWhat you will be able to do
- Identify which year's allocation the schedule sets out
- Complete the movements in reserves and in the carry-forward
- Answer the miscellaneous information without treating it as incidental
- Module 38 minIncluded in the full courseRegulated reserves and revaluation surplusesWhat you will be able to do
- Recognise the items of shareholders' funds that are of tax origin
- Understand why those items cannot be distributed freely
- Measure what a revaluation changes to tax, depreciation and the liabilities side
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (3)
- Key figures (3)
- Mistakes to avoid (3)
- Official sources (3)
Exercise workbook (Word)
Word
- Learning objectives (3)
- Key figures (3)
- Mistakes to avoid (3)
- Official sources (3)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
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