That much action and doing [as with Mercury] is rather alien to Jupiter. The gas giant, also called guru - which among other things means "heaviness", "the one with weight" - does not need much movement and prefers to rest in itself. His heaviness of wisdom, understanding and benevolence exerts a magnetic attraction on his surroundings so that everything around him gravitates into his benevolent, good-natured aura. Even the Sun, which is so incredibly large and bright, Jupiter brings a little bit out of its center: in the twelve years it takes Jupiter to orbit it once, the Sun also completes a small cycle around the so-called barycenter in its center. So you see, a true guru has weight.
It is a paradox of Jupiter that despite all his weight and heaviness he also embodies the greatest possible lightness and spontaneity. The gas giant - unlike Mercury, which symbolizes the earth element and thus the most concrete and specific - stands for the ether element: that unspecific, wide space in and around us from which everything else has yet to manifest and materialize. It is there, in that indefinite, ethereal stillness, that Jupiter, if he shifts his weight slightly just by the hint of an idea, can give a completely new direction to the future course of fate, if it is to be so. The first, shimmering idea, the inner inspiration, the creative spark that discharges like lightning - before all these ideas and conceptions can even come up, sprout and bear concrete fruit, they already contain all potential and all life in themselves the moment Jupiter lets them arise. In the Jovian ether, where the foundation for the origin of all further life is laid, many things take place.
In this sense Jupiter is a highly creative planet. No wonder Jupiter creates something as wonderful as children, if that is not creative! No matter how plagued, stressful and oppressive the adult's everyday life may be, if a child - as happened to me the other day in the Berlin train called "S-Bahn" - dances around in the S-Bahn compartment completely unconcerned and infects all the people in the train wagon with its causeless joy and makes them laugh, then all everyday worries and problems have suddenly vanished and are swept away. Then this childlike lightness and joy seizes us and we feel: yes, it is a miracle that we are here and alive. New purpose and a sense of meaning flow through us, and in the midst of this wave of joy and light gratitude arises, and we are touched inwardly.
That is the power of Jupiter: when we are touched by his optimism, his faith, his confidence, his hope, his foresight, his benevolence and understanding in its purity, it is deeply moving. Sometimes this happens in the simplest of ways - for example, when Jupiter is connected to the musical moon, it gives rise to children's songs such as "Ade zur guten Nacht" or childish counting rhymes. It is the small, simple, light things, Jupiter knows, that have the greatest depth and wisdom. An attentive gesture, a few uplifting words, an understanding look. This power of Jupiter cannot be seen or described, let alone grasped and held ... but you can feel it ... listen ... it is there ... yes, right here ... in the spaces in between ... it is hidden ... if only we are open and receptive to all the good that wants to bubble out of us spontaneously from the etheric depths. At any time we can draw from this reservoir to the fullest when needed, because Jupiter's source of causeless joy is boundless and never runs dry.
Drawing from this reservoir of joy when needed, Jupiter also stands for fats. Fats store energy that we can access again in the future. They represent a potential for times when things are lean. Books also store knowledge. Jupiter symbolizes books and libraries. The knowledge and wisdom of humans about all kinds of things is potentially available in the form of books in our libraries and bookshelves. We just have to access it. Autumn stores energy which is withdrawing into the trees. Jupiter also stands for autumn, and how beautiful is this season with its countless brightly colored leaves which, although they know that they will die, show themselves again in all their glory and from their most beautiful side. We don't have to travel to Canada to experience the famous "Canadian Autumn", also here in Europe magnificent autumnal forests and colorful leaves playing in the wind bear witness to this unique season every year.
Transferred to the business world, Jupiter wants to build up sufficient reserves in the company. Sufficient buffer on the bank account can be very helpful if suddenly an unpredictable expenditure is pending. In accounting and balance sheet terms, different forms of reserves can be distinguished, all of which are regulated and recognized by law. For example, profits from good years can be transferred to the revenue reserve and thus serve as a capital buffer in future years. Equity investors can also achieve the same effect if they make further contributions to the company and thus increase the capital reserves. Tax law may also recognizes further reserves such as the reserve for replacement purchases, the reinvestment reserve and the subsidy reserve. Further down on the liabilities side of the balance sheet, Jupiter also exerts its influence, namely on provisions: if it becomes apparent that the company will very probably have to bear the costs of, for example, retirement pensions, compensation payments or guarantees in the future, then the entrepreneur will have to set aside provisions for these uncertain liabilities. Also, the provision valuation needs to be carried out carefully, i.e. under commercial law, the entrepreneur should rather accrue a little more as fulfillment amount of the provision, one never knows. At the same time, the formation of provisions is recognized as an expense in the books and thus already reduces the profit today. This ensures that the difference in profits in the interim period until the uncertain liability is incurred has not already been distributed to the shareholders, so that the necessary capital buffer is still available in the company. As you can see, there are numerous well-defined legal regulations that must be complied with by all companies and that support Jupiter in the necessary formation of open reserves.
In addition to the open ones, there are also the hidden reserves in the economic world: this silent space between the book value and market value of an asset, a debt or an entire company, which is somehow there without its potential having been realized so far. Following Jupiter's quiet nature - according to Jaimini "he doesn't talk much" - a kind of hidden, not clearly definable, depth and width creating floating state arises between the historical ongoing acquisition and production costs on the one hand and the current market values on the other hand. Over the years, enormous value buffers can accumulate. If, over time, the company books and current market conditions increasingly diverge, the (more or less unnoticed) existing hidden reserves continue to grow. A certain tension arises - yes even a certain uneasiness - because suddenly something is really at stake: for example, resourceful external prospective buyers who want to acquire the undervalued company shares or assets (likely unknown on the market) at a low price are attracted by this accounting based undervaluation. Likewise, the state will attempt and gravitate towards examining the facts containing hidden reserves once again very carefully under tax law; if at any time a tax rule to be applied has been violated, then the tax authorities may be authorized to dissolve the hidden reserves and subject the difference in profit to taxation. The gravity of the hidden reserves could also come to the attention of the entrepreneur himself: in order to obtain fresh bank or debt financing at favorable conditions, he could, for example, try to improve his equity position by conducting a "sale-and-lease-back" transaction with an outside party. In this transaction, the entrepreneur would first sell the corresponding assets to this third party by realizing hidden reserves and then lease them back from this third party in such a way that the entrepreneur would remain the reporting, beneficial owner of the assets. In addition to the inflow of liquidity from the sale, the company's equity ratio would also increase, thus promoting external financing. A lot is potentially possible in this yawning space of hidden reserves.
In these quiet moments of suspension, it is not really decided what will happen next. In which direction will the tension be discharged? This is largely in the guiding hand of Jupiter. Jupiter also symbolizes the lightning in a thunderstorm. Yes, in a way it is like a thunderstorm, where such an anticipated equalization lies in the air - and all the more so the longer it has not rained. It is clear to everyone that the tension in the air cannot be maintained like this forever: sooner or later it will happen, and suddenly in a flash the whole charged atmosphere will be discharged in a single moment. Then the asset or company is sold, relocated, removed or whatever in this big thunderous bang. The gift can also be an extremely positive one - despite taxation of the capital gain. Because if luck and merit of the entrepreneur (and Jupiter, who initiates this) arrange it in such a way, then the acquirer will be a particularly solvent one, who will excessively reward the change of circumstances. Then the sale is ultimately a really "fat" gift that flutters into the company's home. Possibly the entrepreneur feels like a maggot in the bacon due to all this abundance. In any case, once the potential has been discharged, clarity reigns again at all levels.
A lot of potential can also be found in intangible assets. Here Jupiter creates a particularly protected space of indeterminacy where a lot of new and creative things can emerge; fresh ideas can freely unfold and be tried out. Intellectual creations can, for example, lead to copyrights that can be exploited economically, or technical inventions and innovations can be created that can be patented. Design and use patterns can also enjoy patent protection, and trademarks can also be protected under trademark law. It is often overlooked that the company's customer relationships, which are not shown in the balance sheet, also known as the "customer base", also represent an important intangible asset: these comprise much more than just customer lists; rather, all future sales opportunities, which can be of considerable value, are reflected in the customer relationships, which have developed over many years of customer development and continuous customer care. The value lies in the trust that has been earned and developed over time. Faith in one's own intellectual creation or technical invention also contains a great deal of (self-)trust and confidence. All this makes intangible assets very difficult to value.
Even though they are not easily accessible to a concrete valuation and quantification - the subjective scope for valuation is simply too large and indeterminate and comparability is rather non-existent due to the many degrees of freedom - and therefore, as a rule, may not be included in the balance sheet, (self-created) intangible assets are often the value driver par excellence in the company. If you look at the balance sheets and value flows of internationally organized companies and most other companies, you will find tremendous value contributions, which are only created by granting licenses for software solutions, brands, know-how and the use of patented processes or by exploiting copyright and patent protected intellectual property in other ways. This is reflected in high profits, which can be attributed to the exploitation of intangible assets. The sums to be paid for this purpose are simply enormous and point to the potential of this by no means easy to grasp "idea level".
In the case of the sale of self-created intangible assets, all hidden reserves are uncovered, since the opportunities that the purchaser attaches to the object are reflected in the purchase price. The willingness of the acquirer to pay a certain amount of money for an invention or a design idea is sufficient as an objectifying characteristic of the subjective assessment in order to raise the hidden reserves to the surface. The acquirer may then also recognise the intangible asset acquired for payment at acquisition cost and amortise it accordingly. The allocation of a purchase price becomes interesting if the acquirer buys the whole company - consisting of many tangible and intangible assets of the fixed and current assets - at a fixed purchase price. If the purchase price is higher than the book value of the company's assets, the difference must somehow be allocated to the individual assets. When allocating the purchase price, one proceeds in exactly the same way as with a single asset: one considers the difference between the book and market value, i.e. the hidden reserves, and raises them: the amount of the purchase price which is above the book value of all assets is then reduced slightly by the realized hidden reserves. This realization of hidden reserves is carried out with each one of the balance sheet and concretely determinable off-balance sheet items, so that the portion of the purchase price which is above the book values is reduced more and more. But what happens if, despite all the recognition of hidden reserves, there is still some of the purchase price left at the end? In other words, the acquirer either sees something in the company that cannot be concretely identified and grasped - an indeterminable opportunity and potential - that cannot otherwise be explained, or he is simply very benevolent and giving. In business, the latter is synonymous with "goodwill", being the good will (of Jupiter).
The goodwill of Jupiter can also be found, for example, in discounts and rebates. Guided by a benevolent inner attitude, it includes a trust and a belief that we can give and donate freely and generously. In the end everything will be all right, this healthy optimism whispers to us. This end confidence makes it easier to take the leap into the unplanned and uncertain or makes it possible in the first place, i.e. actual and real. To take this leap of faith, you need a healthy optimism. Maybe not so much when it comes to granting discounts and rebates, but what about when it comes to major life decisions? The principle of giving is deeply rooted in life, Jupiter knows. Therefore he also represents charity and benevolent purposes: many people behind non-profit associations, church institutions and charitable organizations give to the world to the fullest extent. They devote themselves, are sacrificing and give support. Their commitment to something greater makes their own lives (perhaps paradoxically) not poorer but richer. It gains in importance and meaning. Our life, too, gains in openness, breadth and richness the more we practice devotion and give others opportunities, faith and trust. Jupiter has so much to give; he sees only the best in each of us and believes in us.
And is it not precisely the belief in the potential good in people, in the child in the manger (in each of us), that carries and sustains humanity in the small as well as in the large? And when we think back to past situations in our lives, have we not all at some point experienced an act of trust, an act of good will by someone who sees us better than we think we are, and who is convinced of our potential? For whom are we that other person?
In the ethereal shelters of generosity, education and development can take place. The inherent possibilities and talents can be better developed. In silence we tap into our true potential. Jupiter breathes new life into us: he writes straight stories even on crooked lines and paths of life, because everything has a meaning.