Germany non-financial corporate other equity liabilities
Germany non-financial corporate other equity liabilities stood at 3,271.5 EUR billion in Q1 2026, according to Deutsche Bundesbank. It is one of the indicators in the Non-financial corporations' financial accounts table (Value · Quarterly), with a complete series running from Q1 1999 to Q1 2026. The complete series with an interactive chart, free to download.
This indicator in the Non-financial corporations' financial accounts table
| Indicator | Q1-2026 | Q4-2025 | Q3-2025 | Q2-2025 | Q1-2025 | Q4-2024 | Q3-2024 | Q2-2024 | Q1-2024 | Q4-2023 | |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Total liabilities | 12,033 | 12,153.9 | 12,018.4 | 12,043.7 | 11,851.7 | 11,653.4 | 11,658.5 | 11,501.8 | 11,504.4 | 11,335.1 | |
| Equity and investment fund shares | 5,693.5 | 5,859.8 | 5,781.6 | 5,830.5 | 5,709.3 | 5,563.2 | 5,575.3 | 5,497.3 | 5,532.8 | 5,379.3 | |
| Other equity | 3,271.5 | 3,294.8 | 3,283.5 | 3,272.9 | 3,263.2 | 3,233.7 | 3,245.4 | 3,232.9 | 3,198.8 | 3,171.7 |
Understanding germany non-financial corporate other equity liabilities
Capital contributions invested in resident non-financial enterprises structured outside the joint-stock corporate framework comprise this financial row. It covers ownership stakes in limited liability companies, commercial partnerships, cooperatives, and unincorporated family enterprises. Excluded are listed and unlisted shares of joint-stock corporations, as well as contractual loan facilities and trade accounts payable. Unlike share capital, other equity consists of non-shareholder capital contributions, partnership reserves, and equity portions in private corporate structures that cannot be transferred through public securities mechanisms.
Annual financial reporting conventions and accumulated retained earnings dictate the gradual progression of this other equity series. Because these corporate forms do not trade on exchanges, valuation relies primarily on book-value own funds, where retained earnings steadily build up proprietary equity over time. Period-on-period movements are typically subdued due to quarterly interpolation, making year-on-year comparisons the proper metric for tracking changes in non-joint-stock corporate capitalization. Revisions are standard and can be pronounced when annual tax registers and corporate financial surveys replace preliminary figures. Analysts should treat this series as an indicator of accumulated domestic corporate retained earnings and structural partner capital rather than liquid financial market investment.
Frequently asked questions
- Which enterprise forms are included under other equity?
- It covers limited liability companies, commercial partnerships, cooperatives, and unincorporated enterprises that do not issue negotiable joint-stock shares.
- How is the value of other equity determined in the accounts?
- The valuation is based predominantly on the book value of own funds, incorporating paid-in capital reserves and cumulative retained earnings.
- Why do quarterly movements in other equity appear relatively smooth?
- Because partnership and limited liability accounting statements are compiled annually, quarterly figures are largely interpolated between annual benchmark reports.