{"id":6535,"date":"2024-12-04T10:31:49","date_gmt":"2024-12-04T09:31:49","guid":{"rendered":"https:\/\/www.benefitax.de\/2024\/12\/04\/commercial-balance-sheets-functions-and-purposes\/"},"modified":"2025-04-15T12:25:57","modified_gmt":"2025-04-15T10:25:57","slug":"commercial-balance-sheets-functions-and-purposes","status":"publish","type":"post","link":"https:\/\/www.benefitax.de\/en\/commercial-balance-sheets-functions-and-purposes\/","title":{"rendered":"Commercial balance sheets &#8211; functions and purposes"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"6535\" class=\"elementor elementor-6535 elementor-5287\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d113712 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d113712\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6187d7b\" data-id=\"6187d7b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ef2f503 elementor-widget elementor-widget-text-editor\" data-id=\"ef2f503\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><img fetchpriority=\"high\" decoding=\"async\" class=\" wp-image-15248 aligncenter\" src=\"https:\/\/www.benefitax.de\/wp-content\/uploads\/2018\/12\/Fotolia_251483241_S_offenes_buch-430x287.jpg\" alt=\"\" width=\"345\" height=\"230\" \/><\/p><p>On the one hand, commercial balance sheets are required by law, but they also fulfill good functions for companies and their partners: on the one hand, they show investors how a company is doing and how it has developed. On the other hand, the commercial balance sheet is an important statement for company management and shareholders about the company&#8217;s net assets, financial position and results of operations.<\/p><p>Qualified decisions can be made on the basis of the commercial balance sheet, e.g. with regard to investments, marketing activities, when investors or buyers are sought for a company or when banks grant loans. And last but not least, the potential profit distribution for the shareholders is calculated from the commercial balance sheet.<\/p><p>Due to deviating regulations in commercial and tax law, a tax balance sheet that differs from the commercial balance sheet must also be prepared in some cases.<\/p><p>Do you need advice on this? Find out <a href=\"https:\/\/www.benefitax.de\/en\/preparation-of-professional-annual-financial-statements\/\" target=\"_blank\" rel=\"noopener noreferrer\">here<\/a> how we can help you.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>On the one hand, commercial balance sheets are required by law, but they also fulfill good functions for companies and their partners: on the one hand, they show investors how a company is doing and how it has developed. On the other hand, the commercial balance sheet is an important statement for company management and [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-6535","post","type-post","status-publish","format-standard","hentry","category-wiki-en"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commercial balance sheets - functions and purposes - Steuerberatung | Wirtschaftspr\u00fcfung<\/title>\n<meta name=\"description\" content=\"Qualified decisions can be made on the basis of the commercial balance sheet, e.g. with regard to investments or marketing activities.\" \/>\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.benefitax.de\/en\/commercial-balance-sheets-functions-and-purposes\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commercial balance sheets - functions and purposes - Steuerberatung | Wirtschaftspr\u00fcfung\" \/>\n<meta property=\"og:description\" content=\"Qualified decisions can be made on the basis of the commercial balance sheet, e.g. with regard to investments or marketing activities.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.benefitax.de\/en\/commercial-balance-sheets-functions-and-purposes\/\" \/>\n<meta property=\"og:site_name\" content=\"Steuerberatung | Wirtschaftspr\u00fcfung\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/Benefitax\/\" \/>\n<meta property=\"article:published_time\" content=\"2024-12-04T09:31:49+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-04-15T10:25:57+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.benefitax.de\/wp-content\/uploads\/2018\/12\/Fotolia_251483241_S_offenes_buch-430x287.jpg\" \/>\n<meta name=\"author\" content=\"Eva Sutter\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@Benefitax\" \/>\n<meta name=\"twitter:site\" content=\"@Benefitax\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Eva Sutter\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.benefitax.de\\\/en\\\/commercial-balance-sheets-functions-and-purposes\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.benefitax.de\\\/en\\\/commercial-balance-sheets-functions-and-purposes\\\/\"},\"author\":{\"name\":\"Eva Sutter\",\"@id\":\"https:\\\/\\\/www.benefitax.de\\\/en\\\/#\\\/schema\\\/person\\\/2a182b679890718ec3e3bdff2e686ac1\"},\"headline\":\"Commercial balance sheets &#8211; 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