{"id":5928,"date":"2016-05-24T10:02:29","date_gmt":"2016-05-24T10:02:29","guid":{"rendered":"https:\/\/hasch.lcmx.at\/newsletter\/newsletter-07-2016-problemfelder-des-zweikontenmodells-am-beispiel-einer-gmbh-co-kg\/"},"modified":"2023-11-30T05:06:16","modified_gmt":"2023-11-30T05:06:16","slug":"newsletter-07-2016-problem-areas-of-the-two-account-model-using-the-example-of-a-gmbh-co-kg","status":"publish","type":"newsletter","link":"https:\/\/www.hasch.eu\/en\/newsletter\/newsletter-07-2016-problem-areas-of-the-two-account-model-using-the-example-of-a-gmbh-co-kg\/","title":{"rendered":"NEWSLETTER 07-2016: PROBLEM AREAS OF THE TWO ACCOUNT MODEL USING THE EXAMPLE OF A GmbH &#038; Co KG"},"content":{"rendered":"<p>The two-account models often provided for in partnership agreements, for example in the case of a GmbH &amp; Co KG, consist on the one hand of rigid capital accounts, especially since the shareholders&#8217; capital shares may not be changed by inflows and outflows of assets (<strong>Capital Account I<\/strong>), and on the other hand of clearing accounts (<strong>Capital Account II&lt; \/strong&gt;).<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>The legal character of such clearing accounts, which can, on the one hand, show a part of the company&#8217;s participation or, on the other hand, purely contractual claims, is determined not only by agreements in the partnership agreement but also by the shareholders&#8217; constant practice in booking certain amounts.<\/p>\n<p>The indiscriminate recording of booking transactions via the capital account II can lead to an equity-related infection of the entire account, especially if losses are also recorded in the account.<\/p>\n<p>&nbsp;<\/p>\n<p>This has different, but often serious, effects on the mutual demands of the company and the shareholders on each other.<\/p>\n<p>&nbsp;<\/p>\n<p>You can find more information about this, especially recommendations for solving this problem, in <a href=\"http:\/\/hasch.eu.dedi2098.your-server.de\/files\/NEWSLETTER_07-2016.pdf\">our newsletter<\/a> .<\/p>\n","protected":false},"featured_media":0,"template":"","class_list":["post-5928","newsletter","type-newsletter","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>NEWSLETTER 07-2016: PROBLEM AREAS OF THE TWO ACCOUNT MODEL USING THE EXAMPLE OF A GmbH &amp; Co KG - Hasch<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.hasch.eu\/en\/newsletter\/newsletter-07-2016-problem-areas-of-the-two-account-model-using-the-example-of-a-gmbh-co-kg\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"NEWSLETTER 07-2016: PROBLEM AREAS OF THE TWO ACCOUNT MODEL USING THE EXAMPLE OF A GmbH &amp; Co KG - Hasch\" \/>\n<meta property=\"og:description\" content=\"The two-account models often provided for in partnership agreements, for example in the case of a GmbH &amp; Co KG, consist on the one hand of rigid capital accounts, especially since the shareholders&#8217; capital shares may not be changed by inflows and outflows of assets (Capital Account I), and on the other hand of clearing...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.hasch.eu\/en\/newsletter\/newsletter-07-2016-problem-areas-of-the-two-account-model-using-the-example-of-a-gmbh-co-kg\/\" \/>\n<meta property=\"og:site_name\" content=\"Hasch\" \/>\n<meta property=\"article:modified_time\" content=\"2023-11-30T05:06:16+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.hasch.eu\/en\/newsletter\/newsletter-07-2016-problem-areas-of-the-two-account-model-using-the-example-of-a-gmbh-co-kg\/\",\"url\":\"https:\/\/www.hasch.eu\/en\/newsletter\/newsletter-07-2016-problem-areas-of-the-two-account-model-using-the-example-of-a-gmbh-co-kg\/\",\"name\":\"NEWSLETTER 07-2016: PROBLEM AREAS OF THE TWO ACCOUNT MODEL USING THE EXAMPLE OF A GmbH & Co KG - Hasch\",\"isPartOf\":{\"@id\":\"https:\/\/www.hasch.eu\/en\/#website\"},\"datePublished\":\"2016-05-24T10:02:29+00:00\",\"dateModified\":\"2023-11-30T05:06:16+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/www.hasch.eu\/en\/newsletter\/newsletter-07-2016-problem-areas-of-the-two-account-model-using-the-example-of-a-gmbh-co-kg\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.hasch.eu\/en\/newsletter\/newsletter-07-2016-problem-areas-of-the-two-account-model-using-the-example-of-a-gmbh-co-kg\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.hasch.eu\/en\/newsletter\/newsletter-07-2016-problem-areas-of-the-two-account-model-using-the-example-of-a-gmbh-co-kg\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Startseite\",\"item\":\"https:\/\/www.hasch.eu\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"NEWSLETTER 07-2016: PROBLEM AREAS OF THE TWO ACCOUNT MODEL USING THE EXAMPLE OF A GmbH &#038; 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