Legal Lexicon

Gewinnverwendung

DGA

DGA stands for Directorate of the Investment Advisory Company – learn more about its role and significance in our glossary! Discover now!

Sustainability Reserve

The sustainability reserve strengthens the financial stability of companies. Find out how it provides long-term risk protection – read the article now!

Business Cycle Equalization Reserve

The business cycle equalization reserve offsets economic fluctuations. Learn more about this smart financial strategy – discover the details in our article now!

Annual Surplus

The annual surplus shows a company’s profit for the fiscal year. Learn more about its significance and calculation in the detailed article!