Renovation balance

A restructuring balance sheet is a special balance sheet that is used to restore the efficiency of a company that is in need due to a lack of income. A prolonged lack of income can be recognized in the annual balance sheet by the loss report, which can lead to an under-balance or to an over-indebtedness balance sheet. There are no statutory regulations for the preparation of an opening renovation balance sheet. The following procedure is recommended:

Creation of a renovation opening balance

The preparation of a renovation opening balance, which takes place before the renovation. It should determine the financial position and capital structure of the company at the time of the opening of the restructuring process and thus disclose the situation before the restructuring is carried out, e.g. B. Special features in the Capital structure show or reveal losses. On the basis of the renovation opening balance, a decision can be made as to which renovation measures should be taken.

Interim restructuring balances

It may be advisable to draw up one or more interim renovation balances, especially if the renovation takes a longer period of time. It should or should show the extent to which the restructuring measures taken have already led to a change in the company's situation. The key date or the key date of the interim restructuring balance should be selected in a measure-oriented manner.


The final restructuring balance sheet is intended to determine the financial position and capital ratios of the company at the time the restructuring process was concluded.

The structure of the renovation balance sheet corresponds in many cases to the structure of the last annual balance sheet. The assessment in the restructuring balance sheet is based on the restructuring process. The success of the renovation measures can be seen by comparing the renovation opening balance with the renovation closing balance.

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