Income statement

The income statement analyzes the tax side of your asset base and presents a list of all tax-relevant income and expenses.

You can find the income statement, for example, on the "Income" worksheet, "Income statement" in the workspace of holders or portfolios.

A further analysis of the tax side is also available at Tax calculation report.

The most important columns of the income statement in detail:

Column	Description
Securities	Name of the security involved in the transaction or comment on a transaction.
Date	Date of the transaction.
Yield	(Gross) income or capital gain.
Too late. Yield	The taxable income resulting from the transaction, i.e. the assessment basis for the tax/settlement tax; before loss offsetting and before tax deduction.
Category	Exact category of income/expenditure. The table is grouped according to this column (hidden by default) in the second level. Since January 1, 2009 (introduction of flat-rate withholding tax), the following headings have applied to the superordinate headings created in column "Heading 2": Income from capital assets: Dividends Interest Fund distributions Other income/expenses Writing transactions Disposal transactions Sales of shares: Sales of shares Please note that accrued interest and interim profits received are listed under "Disposals", while accrued interest and interim profits paid are still listed under "Interest". Tax back payments, like tax refunds, fall under the heading "Other income/expenses".
Heading 2	Superordinate category of income/expenditure. At the first level, the table is grouped according to this column (hidden by default). Since January 1, 2009 (introduction of flat-rate withholding tax), the following overarching headings have applied: Income from capital assets Sales of shares
Creditable withholding tax	The creditable withholding tax that affects the cash flow.
Capital gains tax.	Withholding tax.
SolZ.	Solidarity surcharge.
KiSt.	Church tax rate of the holder.
KiSt. Spouse	Church tax rate of the holder's spouse.
Refundable withholding tax	The proportion of refundable withholding tax.
Fictitious QSt. (informative)	The notional withholding tax is presented here for information purposes.
KöSt.	Corporate income tax.
ZASt.	Interest income tax.
Dev. course	Exchange rate between the holder's tax currency and the evaluation currency. The exchange rate between the account currency and the evaluation currency (parameter) is shown here for "old" transactions.
Transaction type	Here you can see the respective transaction type, e.g. dividend, interest, fund distribution, etc.

Double-clicking on an item in the income statement opens the "Resubmission" dialog box, in which you can edit the selected income. You can also find the TRANSACTION, RESTORE command in the context menu of the selected line. This also works in other tabular evaluations such as the transaction list.

The tax aspects of profit determination and details on withholding tax can be found in the chapter Tax aspects.

Recorded tax amounts are displayed in the income statement even if they could not or should not have been incurred according to the stored tax logic.

Siehe auch:

Parameters of the income statement