In general, any kind of advice, including advice given to clients by an institution. – In Germany, anyone who advises companies on their capital structure, business strategy or mergers and acquisitions on a full-time basis is classified as a financial company under Section 10 (3). They require a license pursuant to Section 32 of the German Banking Act (KWG) and are subject to supervision by the German Federal Financial Supervisory Authority (BaFin). – See Controlling.
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University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec.
Professor Dr. Eckehard Krah, Dipl.rer.pol.
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