Die Auswirkungen des BilRUG auf die phasenkongruente Dividendenaktivierung im Hinblick auf die Ausschüttungssperre des § 272 Abs. 5 HGB.

»The impacts of the BilRUG on simultaneous profit distribution with regard to the restriction on distribution of section 272 (5) HGB«: The author examines the impact of the BilRUG on the simultaneous profit distribution. Thereby, the author concludes that the previous practice of simultaneous profit distribution violates the principles of proper accounting. However, Section 272 (5) HGB, which was introduced with the BilRUG, is to be seen as an accounting aid (»Bilanzierungshilfe«) which, under certain conditions, under certain conditions permits a simultaneous profit distribution.