DRS 02
Withdrawn
Cash flow statement – general standard, plus sector-specific variants for credit institutions (2-10) and insurance undertakings (2-20)
Kapitalflussrechnung
Withdrawn Standard
This standard has been withdrawn.
Current Standard
View DRS 21 1
Part of the DRS consolidation wave
Part of the DRS consolidation wave
DRS 2 was the DRSC's original, general cash flow statement standard, elaborating the Kapitalflussrechnung requirement established under §297(1) HGB (covered in the earlier HGB poster series). Reflecting how differently a bank's or insurer's own cash flows are structured compared to an ordinary trading/manufacturing enterprise, the DRSC ALSO issued two dedicated sector-specific companion standards: DRS 2-10 for credit institutions, and DRS 2-20 for insurance undertakings – a genuinely distinctive three-standard cluster covering the same underlying statement across different industries.
2
Why withdrawn – replaced by a single, unified successor
Why withdrawn – replaced by a single, unified successor
The BMJ formally withdrew DRS 2 (and its two sector companions) on 8 April 2014, with the Bundesanzeiger announcement of the new DRS 21 "Kapitalflussrechnung" – a single, UNIFIED cash flow statement standard that folded the general rules AND the credit-institution/insurance-specific adaptations into ONE document (using dedicated internal annexes for the sector-specific content, rather than entirely separate standalone standards). Last applicable to fiscal years beginning on or before 31 December 2014.
3
Status summary
Status summary
FieldDetail
Original topicCash flow statement – general (DRS 2), credit institutions (2-10), insurers (2-20)
Withdrawn8 April 2014
SuccessorDRS 21 – Kapitalflussrechnung (unified standard with sector-specific annexes)
Last applicableFiscal years beginning on or before 31.12.2014